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2018 (12) TMI 373

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..... pearance: For the Petitioner/Appellant(s): Mr. D. Saraf, Adv. For the Respondent(s): Mr. N. Mozika, Adv.   Per Mohammad Yaqoob Mir, CJ, 1) Vide common judgment dated 29.11.2017 impugned in all the three instant appeals, a batch of appeals including the appeals of the three appellants herein, have been allowed by the Central Excise and Service Tax Appellate Tribunal (CESTAT). The orders of .....

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..... 1 of 2018 vide order dated 14.02.2018, in which same judgment was under challenge. While allowing the said appeal, order of the Tribunal has been modified to the effect that the Adjudicating Authority while deciding all the issues will also decide the issue with regard to applicability of the period of limitation and the extended period of limitation in issuance of demand notice by the respondent .....

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..... ent of CESTAT dated 29.11.2017 is also set aside. The Adjudicating Authority shall decide all the issues de novo as directed vide judgment impugned dated 29.11.2017 including the issue of extended period of limitation, in the light of the circular No. 1063/2/2018-CX dated 16.02.2018 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs p .....

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