2014 (4) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng of the stay application, the Tribunal directed to deposit 50% of the duty component assessed by the order impugned within six weeks failing which interim order shall stand dissolved. The appeal has been preferred on three substantial questions of law as has been framed at page 25-26 of the paper book which are to the following effect: 1. Whether, the Central Excise & Service Tax Appellate Tribunal has failed to exercise its jurisdiction in as much as it has not considered the prima-facie case of the appellant pleaded and pressed by the appellant both on account of demand being time barred and otherwise meritless? 2. Whether, in view of the strong prima-facie case pleaded and established before the Central Excise and Service Tax Appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se with regard to his submission of non invocation of extended period of limitation, reliance has been placed on the judgment of the Apex Court on (2009) 12 SCC 294 Nestle India Limited versus Commissioner of Central Excise, Chandigarh. Shri B.K.S Raghuvanshi, learned counsel appearing for the department submitted that the extended period of limitation has rightly been invoked. He had referred paragraph 5.10 of the order of the Commissioner Central Excise. The learned counsel for the appellant has placed before us a chart in tabular form giving the details of the period, the duty on Printed Laminated Plastic Film. He submits that in view of the fact that extended period of limitation could not have been availed at best appellant was liabl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fact that Tribunal itself has waived the deposit of 50% of the duty component indicate that Tribunal was satisfied that there is some substance in the appeal. The submission raised by the learned counsel for the appellant that in the facts of the prsent case, extended period of limitation could not have been invoked needs consideration by the Tribunal in view of the law laid doew by the Apex Court in Nestle India Ltd. The Apex Court in Nestle India (Supra) has laid down in paragraph 24 which is quoted below: "24. Secondly, as held in the judgement of this Court in Padmini Products v.CCE as well as in CCE versus Chemphar Drugs & Liniments extended period of limitation is applicable only when there is some positive act other than mere in a....