2012 (10) TMI 269

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....umar, Advocate For the Respondent : Mr. N.K.Pasari, Advocate Heard learned counsel for the parties. 2.Tax Appeal No. 21 of 2009 has been preferred by the revenue as the revenue's appeal has been dismissed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata on the ground that Excise Appeal No. 346 of 2008 is not maintainable because of the reason that the R....

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.... Excise, Jamshedpur Vs. T.R.F. Limited vide judgement dated 27.07.2012. In view of the Division Bench decision of this Court delivered in the case of M/s. T.R.F. Limited (Supra), appeal of the revenue being Tax Appeal No. 21 of 2009 is allowed and the impugned order dismissing Excise Appeal No. 346 of 2008 is set aside and the matter is remanded to the Tribunal for deciding the appeal of the re....

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.... also set aside. The matter is remanded to the Tribunal for deciding both the appeals on merits in accordance with law. Learned counsel for the assessee submitted that in view of the amendment of 2010 by the Finance Act, 2010, the matter is required to be considered in the light of the said amended provision which has been given retrospective effect. The assessee will be free to take this gr....