2014 (7) TMI 834

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....dent : S. P. Kesarwani, Sr. S. C.,B. K. S. Raghuvanshi ORDER The petitioner is doing the process of galvanization of the goods under Chapter 73 of the Central Excise Tariff Act 1985 on job work basis at the factory premises. The petitioners was issued a show cause notice dated 2nd of April, 2012 contending that the process of Hot Dip Galvanisation of M.S. Fabricated items falling under Ch....

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.... for the quashing of the assessment order. Having heard Sri A.K. Gupta, the learned counsel for the petitioners at some length and having pondered over the question we are of the opinion that the processing of the M.S. fabricated items is galvanisation or it amounts to manufacture is a question of appreciation of evidence. Further, we are of the opinion that the question as to whether the pe....

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....today. If such an appeal is filed within the stipulated period as stated aforesaid, the appellate authority will not go into the question of limitation and will treat the appeal as having been filed within the period of limitation and decide the appeal in accordance with law on merits after hearing the parties concerned. By an interim order of this court dated 3rd July 2013 the petitioners w....