2010 (4) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d K. Parameshwaran, Advocates, for the Respondent. [Judgment per: K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the legality and correctness of the order passed by the CESTAT in Misc. Order No. 415 of 2004 in Appeal No. 101 of 1999 and in Final Order No. 970 of 2003 [2004 (177) E.L.T. 498 (Tri.-Bang.)] raising the following substantial questions of law. "(a) Wheth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the Commissioner by his order dated 21-10-1997 wherein the confirmed demand of duty for Rs. 5,01,730/- and the remaining demand was dropped and the order of adjudication was passed by him on 21-10-1997. On the instructions of the Central Board of Excise and Customs, New Delhi, [for short 'the Board'] the matter was taken up for scrutiny under Section 35E of the Central Excise Act, 1944 [for sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er of the Board dated 7-12-1998 actually the Board has passed the order on 30-9-1998 and therefore the decision of the Board has to be treated as within one year from the date of adjudication by the Commissioner. 8. The Tribunal relying upon the decision of the Supreme Court has dismissed the appeal filed by the revenue. The learned counsel for the appellant submits as the order dated 7-12-1998....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner to file an appeal before the Tribunal. Admittedly, the order of the Board is dated 7-12-1998 and no material is placed before the court to show that the Board, in fact, had taken decision within one year from the date of adjudication by the Commissioner. When no material is placed before this court to show that the Board had taken such a decision, this court cannot hold that the order....