Clariant Chemicals India Limited vs Commissioner Of Central Excise And ... on 18 October, 2022
(i) Having regard to the provision contained in 174(2)(5) of the
CGST Act which has clearly stipulated that repeal of Excise Act and
amendment of Finance Act, 1994 shall not affect any proceeding
including appeal, review or reference instituted before, on or after
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the appointed date which shall be continued under the said repealed
(Excise Act) or amended Act (Finance Act, 1994) as if CGST Act had
not come into force and the said Acts (Excise Act and Finance Act)
had not been amended or repeals. This Tribunal in the case of Bosch
India Automotive Systems Pvt. Ltd. Vs. Commissioner of CGST and
Central Excise, Pune had given a finding on 05.05.2022 that CESTAT
has jurisdiction to deal with appeal instituted against order passed in
respect of Excise Act and Finance Act, and there is no requirement of
waiting for the decision of the Larger Bench since the terms of
reference made by the Chennai Bench (cited supra) is silent about
applicability of Section 174 of the CGST Act and only confined it to
the provision contained in Section - 142(3) of the CGST Act.