2017 (5) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant : Mr.A.P.Srinivas For Respondents : Mr.Muthu Venkatraman ORDER ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1.These appeals have been filed under Section 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 13.01.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. 2.The appeals were admitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3.We are informed that both the judgments referred to, in Question no.1 above, are judgments rendered, by the Tribunal. 3.1.We are further informed by the learned counsels for the parties that in so far as the Tribunal's judgment in the case of Ambika Overseas is concerned, that has been affirmed by the Punjab and Haryana High Court in the judgment titled: Commissioner of Central Excise,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... learned counsels appearing for both the parties i.e., the Assessee, as well as, the Revenue. 5.Given the fact, that one judgment i.e., the judgment rendered in Ambika Overseas has been confirmed by the Punjab and Haryana High Court, whereas, the other judgment i.e., Cadila Healthcare Limited has been reversed by the Gujarat High Court, we are of the view that the matter would have to be remand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal in Essar Steel India Limited case, has held that since such explanation is declaratory in nature, it would apply, retrospectively. 7.As indicated above, the Tribunal has not ruled on the merits of the case and in particular, has not returned a finding, one way or the other, as to whether expenses incurred by the Assessee in the form of commission paid to foreign agents was a pre-r....