2017 (2) TMI 479

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....e very judgement and order which were assailed in the appeals, have been dismissed earlier by the learned tribunal, revenue has preferred the present appeal to consider the following substantial question of law :- "(A) Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, reported in 2002 (143) ELT 431 (Tri-LB) without considering the appeal of the revenue filed within limitation on merits solely on the ground that the appeals were filed much after orders were passed in the appeal of the assessee?" 2.00. A show cause notice was issued upon the respondent herein - M/s. Shabnam Synthetics, Surat by which the respondent assessee was ....

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....w cause notice was also issued, which was adjudicated by the appropriate authority. 2.03. Feeling aggrieved and dissatisfied with the orders passed by the adjudicating authority, the respondent assessee preferred three different appeals before the learned tribunal. The learned tribunal disposed of the said appeals in favour of the respondent assessee and relying upon its earlier decision in the case of Ginni International Ltd. Versus Commissioner, reported in 2002 (139) ELT 172 (Tri. Del.), held that when in respect of 100% EOU Permission to sell goods manufactured by them in DTA in accordance with paragraph 9.9 of the EXIM Policy, Government cannot go beyond such permission and dispute the value of clearance allowed by the competent autho....

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....fferent grounds and therefore, the same ought to have been considered by the learned tribunal on merits. 3.01. Mr.Sudhir Mehta, learned advocate appearing on behalf of the revenue has further submitted that in the case of Ginni International Ltd. (supra) was pending before the Hon'ble Supreme Court which was required to be considered by the learned tribunal in the appeals preferred by the revenue. It is, therefore, submitted that in that view of the matter, the matters are required to be remanded to the learned tribunal to decide the appeals preferred by the revenue on merits. 4.00. Heard Mr.Mehta, learned counsel appearing on behalf of the revenue. 4.01. It is required to be noted that against the order passed by the adjudicating au....