Custom, Excise & Service Tax Tribunal
Cce Nagpur vs M/S Ispat Industries Ltd on 5 March, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPEAL NO. E/293/07 Mum
(Arising out of Order-in-Appeal No. SVS/452/NGP-II/2006 dated 28.11.2006 passed by the Commissioner of Central Excise (Appeals), Nagpur
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Yes
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
CCE Nagpur
:
Appellant
Versus
M/s Ispat Industries Ltd.
Respondent
Appearance Shri V.C. Khole, Dy Commissioner (A.R) For appellants Shri Sunil Nawandhar, Advocate For Respondents CORAM:
Shri Ashok Jindal, Member (Judicial) Date of Hearing : 05.03.2014 Date of Decision : 05.03.2014 ORDER NO.
Per Ashok Jindal The Revenue is in appeal against the impugned order.
2. Heard both sides.
3. In the impugned order the learned Commissioner (Appeals) decided the issue on two grounds (i) on merits and (ii) on limitation. In the appeal the Revenue is challenging only on the merits of the case and they are not challenging the issue of limitation. As the respondent succeeds on limitation and the same has been accepted by the Department, the Revenues appeal deserves no merits, hence dismissed. (Dictated in Court) (Ashok Jindal) Member (Judicial) nsk ??
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