9911796707
TMI Blog2017 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise (Retrospective Exemption) Act, 1986 - retrospective effect - Held that: - Tribunal is directed to hear the assessee, on the merits of the matter - appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ethylene Glycol (in short, MEG), during the period 1-3-1986 to 2-4-1986, could not be raised by the Revenue, in view of the decision rendered by the Larger Bench of the Tribunal in Kesar Enterprises Ltd. v. Commissioner, 2000 (119) E.L.T. 295. 3. The Revenue, being aggrieved by the second finding, returned by the Tribunal, with regard to the unjust enrichment, approached this Court by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000 (119) E.L.T. 295 (Tribunal-LB)] when the Hon'ble Supreme Court has overruled the above said Tribunal's Larger Bench decision as reported in E.L.T. [2006 (197) E.L.T. 317 (S.C.)]" 5. Mr. Srinivas, who appears for the Revenue, thus, argues that in view of the judgment of the Supreme Court in Commissioner of Central Excise, Lucknow v. Kesar Enterprises Ltd., the second direction issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side as indicated above, to that limited extent. 7.2 The Tribunal is directed to hear the assessee, on the merits of the matter. 7.3 Furthermore, given the fact that the appeal filed by the assessee/first respondent before the Tribunal, pertains to 2001, the Tribunal is requested to dispose of the appeal, as expeditiously as possible, though not later than 31-8-2017. 7.4 We make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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