2016 (12) TMI 1533

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....THE OPPONENT : MR HARDIK P MODH, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No.E/3137/2004 dated 21/1/2009, revenue has preferred the present Tax Appeal to consider the following substantial questio....

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....pute that while passing the impugned judgement and order, the learned tribunal relied upon the decision of the Larger Bench of the tribunal in the case of Nicholas Piramal (India) Limited, reported in 2008-TIOL-614- CESTAT-MUM. 4.00. It is not in dispute that the aforesaid decision of the learned tribunal has been subsequently reversed / set aside by the Hon'ble Bombay High Court in the decisio....

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....ent was required to approach the appropriate authority within a period of six months from the date of Finance Act, 2010. However, at the relevant time, the respondent did not approach the appropriate authority within a period of six month as there was already a decision in favour of the respondent which was subject matter before this Court. Therefore, he has requested to make suitable observation ....

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.... Having heard the learned advocates appearing on behalf of the respective parties and considering the fact that while passing the impugned judgement and order the learned tribunal has relied upon the decision of the Larger Bench of the learned tribunal in the case of Nicholas Piramal (India) Limited (supra), which subsequently has been reversed / set aside by the Hon'ble Bombay High Court in the r....