Court overturns order, remands appeal for fresh consideration. Emphasis on written submissions & limitation period.

The Court found in favor of the Appellant, setting aside the impugned order and remanding the appeal back to the Tribunal for fresh consideration. The Court emphasized the Tribunal's duty to address written submissions on record, particularly regarding the extended period of limitation. The impugned order dated 19th January, 2018, was quashed, and the appeal was restored to the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Court partly allowed the appeal, keeping all contentions on merits open for further consideration.

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Issues Involved:
- Consideration of extended period of limitation based on written submissions not addressed by the Tribunal.

Analysis:

1. Consideration of Extended Period of Limitation:
The appeal was admitted based on the substantial question of law regarding the Tribunal's failure to consider the argument related to the extended period of limitation as per the decision of the Gujarat High Court. The Court noted that the written submissions were on record but were not addressed by the Tribunal in its judgment. It was emphasized that once written submissions are taken on record, it becomes the Tribunal's duty to deal with the contentions raised in them. Consequently, the Court found in favor of the Appellant, stating that the impugned order should be set aside, and the appeal remanded back to the Tribunal for fresh consideration in light of the judgment's discussion.

2. Judgment and Order:
Upon perusal of the impugned judgment and the written submissions, the Court found that the Tribunal had not considered the contentions raised in the written submissions. Therefore, the Court quashed and set aside the impugned order dated 19th January, 2018, restoring the appeal to the file of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Court also kept all contentions on merits open and partly allowed the appeal.

3. Order of the Court:
In the final order, the Court explicitly mentioned the actions to be taken, including quashing the impugned order, restoring the appeal to the Tribunal for fresh consideration, and allowing the appeal partly. The Court's decision was based on the failure of the Tribunal to address the written submissions and consider the argument regarding the extended period of limitation, as raised by the Appellant. This comprehensive analysis highlights the Court's meticulous examination of the issues involved and the subsequent directions provided in the judgment.

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