9911796707
TMI Blog2009 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel, Government of India (Indirect Taxes), for the appellant. [Order per M.M. Kumar, J.]. - This order shall dispose of S.T.A. Nos. 4 and 5 of 2009, which have been filed by the revenue under Section 35-G of Central Excise Act, 1944 (for brevity, 'the Act') read with Section 83 of the Finance Act, 1994 (for brevity, 'the Finance Act'), challenging the common order dated 7.9.2007 and orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, is that under Section 84(5) of the Finance Act, the revisional authority, has passed the order within the period of two years from the date of the order passed by the adjudicating authority. According to the learned counsel, the remand order would result into compelling the revisional authority to pass an order after the period of limitation of two years and, therefore, the remand order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law that even on the remand as per the order of the Tribunal the period of limitation that was initially applicable would continue to apply. The argument is totally absurd and is thus liable to be rejected. Moreover, following the same analogy, this Court has already dismissed similar appeals filed by the revenue, namely, S.T.A. No. 6 of 2009, which was dismissed on 17.4.2009, and S.T.A. Nos. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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