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TMI Blog2018 (5) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... d 52/2003-Cus dated 31.03.2003 - extended period of limitation cannot be made applicable to the facts of the present case as the issue itself is marred with conflicting views and the matter referred to the Larger Bench for resolution - also on similar grounds penalty on the appellant cannot be imposed - appeal allowed in part. - E/10026-10027/2014-DB - A/10311-10312/2018 - Dated:- 14-2-2018 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve observations and the settled proposition of law, it has to be held that non-excisable words used in second proviso to Clause 6 of Notification No.22/2003-CE, dt.31.03.2003 and Proviso to Clause 3 of Notification No. 52/2003-Cus, dt.31.03.2003 will embrace in its expression all zero rated finished goods where on account of full exemption, or Nil / Free rates, or where no rate is specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the principle of law settled. 4. Ld. AR for the Revenue submits that since the issue has been resolved by the Larger Bench, therefore, the same is binding on this Tribunal. 4. We find that the disputed issue has been resolved by the Larger Bench deciding it in favour of the Revenue. Therefore, the appellant are not eligible to the benefit of Notification No .22/2003-CE dated 31.03.2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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