2011 (4) TMI 304

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.... Gupta, Counsel, for the Respondent. [Order per : Akil Kureshi, J. (Oral)]. - In this appeal filed by the Revenue challenging the order of CESTAT dated 6-11-2009 in Appeal No. 3252 of 2000, we had issued Notice for final disposal by our order dated 24-3-2011 making following observations : "Counsel for the Revenue submitted that the High Court had remanded the matter before the Tribunal o....

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....eard the learned counsel appearing for the parties. In view of the judgment of the Apex Court in the case of Union of India v. Dharamendra Textile Processors, 2008 (231) E.L.T. 3, the matter is required to be remanded to the Tribunal for fresh consideration and decision in accordance with law. The order of the Tribunal is therefore set aside. The matter is remanded to the Tribunal for fresh con....

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....(Appeals) has not dealt with the issue relating to applicability to Section 11AC of Central Excise Act, 1944 properly. Further, we also find that there have been several decisions on the issue of suppression when two show cause notices have been issued. This aspect also has not been dealt with in greater detail. Therefore, both these issues are required to be considered afresh. Another contention ....

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....cating Authority shall extend the cum duty benefit while working out the duty demand. We also direct the Original Adjudicating Authority shall also consider whether option of payment of duty, interest and penalty to the extent of 25% of duty within thirty days of the adjudication order is required to be extended or not in accordance with law. Accordingly, appeals are allowed by way of remand. " ....