Custom, Excise & Service Tax Tribunal
M/S Super Transformer & Electrical vs C.C.E. Jaipur on 28 November, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
COURT NO.II
Appeal No. E/341/2012-EX[SM]
[Arising out of Order-in-Appeal No. 286 (DKV)/CE/JPR-I/2011 dated 01.12.2011 by the Commissioner (Appeals) of Central Excise, Jaipur].
M/s Super Transformer & Electrical Appellant
Vs.
C.C.E. Jaipur Respondent
Present for the Appellant : Ms. Sukriti Das, Advocate Shri Bipin Garg, Advocate Present for the Respondent : Shri R K Mishra, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing: 28/11/2014 FINAL ORDER NO. 54610/2014 DATED: 28/11/2014 PER: D.N.PANDA Honble High Court of Delhi in the case of Hindustan Insecticide Ltd. Vs. C.C.E. LTU-2013(297) E.L.T. 332 (Del) has held that limitation is applicable to the realization of duty and Section 11A is also applicable to the realization of interest. There is no dispute between parties that there was delay in issuing SCN beyond the limitation prescribed by Section 11A of Central Excise Act 1994. But in view of the ratio laid down in the case of Hindustan Insecticide Ltd. Vs. C.C.E. LTU, the question of limitation is more in res integra.
2. Revenue has no instruction on the SLP filed against decision in the case of Jai Bharat Maruti Ltd. Vs. C.C.E. Delhi-2014(307) E.L.T. 282 (P&H). Accordingly appeal is allowed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Bhanu 2 2 E/341/2012-EX[SM]