2018 (10) TMI 1369

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..... tral Excise Appeal No. 13 of 2018 - -
Central Excise
Invocation of extended period of limitation - Circular 1063/2/2018 – CX dated 16.02.2018 - Held that:- Instant three appeals are taken up for final disposal at the admission stage. Same are allowed
Mr. Justice Mohammad Yaqoob Mir, Chief Justice And Mr. Justice S.R. Sen, Judge For the Petitioner/Appellant(s) : Mr. D. Saraf, Adv. For th .....

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..... After hearing the rival submissions, we re-concur with the finding of the Commissioner regarding the extended period and uphold the findings of the Commissioner. Hence, the plea of extended period is rejected." 3) Learned counsel for the appellants would submit that this Court has already decided Central Excise Appeal No. 1 of 2018 vide order dated 14.02.2018, in which same judgment was under ch .....

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..... hout applying the extended period of limitation as provided under Section 11A of the Central Excise Act, 1944. 5) In the aforesaid background, with the consent of the learned counsel for the parties, instant three appeals are taken up for final disposal at the admission stage. Same are allowed, para 7 of the impugned judgment of CESTAT dated 29.11.2017 is also set aside. The Adjudicating Authorit .....

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