2015 (9) TMI 408

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....Ansurkar with Mr. D.H. Nadkarni and Mr. C.S. Biradar I/b M/s. Legal Solutions ORAL JUDGMENT : [Per S.C. Dharmadhikari, J.] 1. This appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai dated 8th June, 2005. The appeal has been admitted on three substantial questions of law which read as under : "Whether in view....

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....?" 2. The Revenue issued a show cause-cum-demand notice to the respondent-assessee demanding excise duty interest and imposing penalty. An order-in-original was passed on 5th February, 1999 by the Commissioner of Central Excise, Mumbai-V. The Revenue alleged that the respondent is holder of central excise registration. It is engaged in the manufacture of plastic flushing cistern and parts thereof....

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....9th November, 1997, which covered the period November, 1992 to January, 1996, the extended period of limitation was invoked. A reply thereto was filed, inter-alia, raising the issue of jurisdiction. This show cause notice was adjudicated and the above order-in-original came to be passed. 4. Aggrieved thereby, the assessee approached CESTAT which set aside the order-in-original. 5. We have heard ....