2017 (11) TMI 931

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....A/11226/2016, by which the learned Tribunal has dismissed the said appeal preferred by the revenue, the revenue has preferred the present appeal to consider the following substantial questions of law :- "(A) Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in holding that the extended period of imitation could not have been invoked by the Department and the same on merits is in favour of the Respondent-Assessee ? (B) Whether the impugned order passed by the Hon'ble Tribunal can be said to be an order passed in accordance with law, more particularly, relevant material and evidence relied by the department has not been considered nor any finding thereon has bee....

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....appeals. It appears that feeling aggrieved and dissatisfied with the order passed by the learned Commissioner (Appeals) dated 24-1-2011, which were against the Order-in Original dated 11-8-2008, some other assessee/persons preferred Tax Appeal No. 1153 of 2011 and other allied Tax Appeals. That by the judgment and order dated 28-9-2012 the Division Bench of this Court in the case of other assessee and others, set aside the orders passed by the learned Tribunal and also quashed the invocation of the extended period of limitation, however, so far as the respondent assessee is concerned, the order passed by the learned tribunal dated 24-1-2011 remanding the matter to the adjudicating authority to pass afresh de novo order, has attained finalit....

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....ned advocate has appeared on behalf of the respondent. 3.1 At the outset, it is required to be noted that by the impugned judgment and order the learned Tribunal has dismissed the appeal preferred by the revenue which was preferred to enhance the amount of penalty which was reduced by the learned Commissioner (Appeals). That the learned Tribunal has dismissed the appeal preferred by the revenue solely on the ground that in the case of other assessee, the Division Bench of this Court in the case of Prayagraj Dying & Printing Mills Pvt. Ltd. & Others (supra) has held that the adjudicating authority was not justified in invoking extended period of limitation and consequently set aside the demand of Cenvat credit. However, it is required ....