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TMI Blog2018 (12) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... t has made the mandatory predeposit. Allowing the Tribunal at this stage to proceed further with the appeal, would duplicate the efforts. If the present appeal of the appellant was to succeed, the orders consequential to the Tribunal's judgment would automatically not survive. The Notice of Motion is disposed of. - NOTICE OF MOTION NO. 581 OF 2018 IN CENTRAL EXCISE APPEAL NO. 9 OF 2015 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the adjudication order-in-original dated 31.3.2006 which is passed after 1.4.2000, adjudicating show-cause notices dated 3.10.2003 and 30.4.2004 to the extent covering period prior to 1.4.2000, is valid in law since Rule 57I of the Central Excise Rules, 1944 is no longer in force, despite Section 38A of Central Excise Act, 1944? (2) Whether, in the facts circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been diverted by the appellants? (4) Whether in the facts circumstances of the case denial of credit on inputs by invoking the extended period of limitation is maintainable in law ? 4. The appellate Tribunal while remanding the proceedings to the adjudicating authority for passing a fresh order, has also dealt with the contention of the appellant regarding applicability of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 6th September, 2016 disposed of the said application leaving open to the appellant to apply for stay of the operation of the impugned order at the appropriate stage. It is now pointed out by the Counsel for the appellant that pursuant to the remand order passed by the Tribunal, by the said order dated 21.2.2014, the adjudicating authority has already passed a fresh order and raised correspo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal at this stage to proceed further with the appeal, would duplicate the efforts. If the present appeal of the appellant was to succeed, the orders consequential to the Tribunal's judgment would automatically not survive. It is also brought to our notice that the decision of the Tribunal in case of Sunrise Structural Engineering Ltd. was in favour of the assessee and it is the Department w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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