2016 (7) TMI 1136

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..... espondent only on the ground of limitation, without recording any findings on the merit of the case. The reasoning recorded by the Ld Commissioner (Appeals) in the impugned order while holding the demand notice barred by limitation, is contrary to the principles laid down by the Hon’ble Gujarat High Court in Neminath Fabrics Pvt Ltd s case (2010 (4) TMI 631 - GUJARAT HIGH COURT ). Therefore, the s .....

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..... case are that the appellant s are engaged in the manufacture of Rigid/Flexible and Printed PVC Films falling under CH 39 of CETA 1985. A Show Cause cum Demand Notice was issued to the appellant for recovery of duty of ₹ 11,29,669/- on Printed PVC Films cleared during the period from 24.6.1999 to 29.3.2000 alleging that the process carried out by them resulted into manufacture. On adjudicati .....

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..... 1A of CEA 1944 being contrary to the judgment of Hon'ble Gujarat High Court in the case of CCE, Surat-I Vs. Neminath Fabrics Pvt Ltd 2010(256)ELT.369(Guj). He has fairly accepted that since the issue has not been decided on merit, he has no objection in remanding the case to the Ld Commissioner (Appeals) to decide the issues afresh on merit. 5. We find that the Ld Commissioner (Appeals) has allow .....

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