Custom, Excise & Service Tax Tribunal
C.C.E. & S.T. Surat-I vs Harish Silk Mills on 3 January, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/13114-13115/2014 (Arising out of OIA-SUR-EXCUS-001-APP-44/14-15 dated 03/06/2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-I) C.C.E. & S.T. SURAT-I : Appellant (s) Versus Harish Silk Mills : Respondent (s)
Balvantbhai Chauhan Represented by:
For Appellant (s) : Shri J. Nagori, Authorised Representative For Respondent (s): Shri P.P. Jadeja, Consultant For approval and signature :
Dr. D. M. Misra, Hon'ble Member (Judicial)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No
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 of the order?
Seen
4. Whether order is to be circulated to the Departmental authorities?
Yes CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 03.01.2017 ORDER No. A/ 10001-10002/2017 dated 03.01.2017 Per : Dr. D. M. Misra Heard both sides.
2. These two appeals are filed by Revenue against the OIA No. SUR-EXCUS-001-APP-44/14-15 dated 03/06/2014 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-I.
3. Both sides agree that the demand is confirmed invoking extended period of limitation and the issue on merit is covered in favour of the Revenue but on limitation in favour of the assessee by the decision of Hon'ble Gujarat High Court in the case of Prayagraj Dyg. & Ptg .Mills Pvt. Ltd. Vs UOI 2013 (290) ELT 61(Guj).
4. Undisputedly the issue is covered by the decision of Hon'ble Gujarat High Court in Prayagraj Dyg & Ptg Mills case (supra) and the demand had been confirmed for extended period of limitation. Accordingly, the Revenues appeals are rejected.
(Dictated and pronounced in the open Court) (D. M. Misra) Member (Judicial) G.Y. ??
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