Custom, Excise & Service Tax Tribunal
M/S Shera Metals & Engineers Ltd vs Cce, Jaipur on 31 March, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Excise Appeal No. 1161 of 2008-SM
(Arising out of Order-in-Appeal No. 64(RKS)CE/JPR-I/2008 dated 17.4.2008 passed by the Commissioner (Appeals), Central Excise, Jaipur)
M/s Shera Metals & Engineers Ltd. Appellant
Vs.
CCE, Jaipur Respondent
Date of Hearing: 31.3.2010 Appearance :
Appeared for Appellant - Shri Bipin Garg, Advocate
Appeared for Respondent - Shri S. Gautam, SDR
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda:
Ld. Counsel submits that law having been laid down by Court No. 1 in the case of M/s KEC International Ltd. Vs. CCE, Jaipur, this appellant should also get equal opportunity to place his case before the Adjudicating Authority on the same line of defence of limitation. But ld. DR Shri Gautam opposes submission of the appellant. According to him, following the decision of the Apex Court in the case of CCE, Vs. SKF India Ltd. reported in 2009 (239) ELT 385, the appellant is liable to pay interest also.
2. Having looked into the anxiety expressed by the order passed by Court No. 1 to grant fair opportunity to the process of justice for pleading on the point of limitation, this matter should go back to the ld. Adjudicating authority to hear the appellant on the issue of limitation and dispose the matter in accordance with law. (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM