COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, EARLIER COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX Vs. CONTINENTAL ENGINES LTD
LAWS(RAJ)-2017-11-168
HIGH COURT OF RAJASTHAN
Decided on November 08,2017

Commissioner Of Central Goods And Service Tax, Earlier Commissioner Of Central Excise And Service Tax Appellant
VERSUS
CONTINENTAL ENGINES LTD Respondents


Referred Judgements :-

JSB INDIA LTD. VS. COMMISSIONER OF CENTRAL EXCISE,PUNE-I [REFERRED TO]
BONY POLYMERS PVT. LTD. VS. COMMISSIONER [REFERRED TO]
MENETA AUTOMOTIVE COMPONENTS PVT. LTD. VS. C.C.E. & S.T. [REFERRED TO]


JUDGEMENT

- (1.)In these appeals common questions of law and facts are involved, hence, they are decided by this common judgment.
(2.)By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal preferred by the assessee.
(3.)Counsel for the appellant has framed the following questions of law:-
In DB Excise Appeal No. 72/2017, 73/2017, 74/2017, 75/2017 & 76/2017

"i) Whether the ld. CESTAT was correct in law in extending the benefit of concessional rate of duty to the assesse in respect of scrap sale subject to the approved limits of SION fixed by the DGFT, when no such norms were fixed during the relevant period when such scrap were sold which is in violation of conditions prescribed under Notification No. 23/2003 dt. 31.03.2003?

ii) Whether the CESTAT ought to have remanded matters to Original Adjudicating Authority after a pasage of 13 years since issue of first SCN, passage of 11 yers since passing of OIO and 9 years after issue of OIA?"



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