2012 (5) TMI 624

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....nt per : K.L. Manjunath, J.]. - The appellant is questioning the legality and correctness of the order of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 18-7-2008 in Appeal No. E/533/2005. 2. The facts leading to this appeal are as hereunder. On 10-11-1995 the officials of Central Excise visited the premises of respondent-assessee and noticed that ....

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....llowing two substantial questions of law : (a)     Whether the Hon'ble Tribunal is correct in reinterpreting the provisions of Section 11A of Central Excise Act, 1944. Thereby defeating the very intent and purpose of the said provision? (b)     Whether the Hon'ble Tribunal is correct in relying on the judgment of Apex Court in the case of M....

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....tances, he requests to allow the appeal. 6. Having heard the counsel for the appellant on perusal of the order of the Tribunal, it is clear to us that in paragraph 5 of the order the CESTAT has dealt with the question of limitation. According to him relying on the judgment in Nizam Sugar Factory, the notice issued in 1998 was barred by limitation. But unfortunately the facts of this case a....