2018 (2) TMI 396

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....RI.E.K.NANDAKUMAR E.K. (SENIOR ADVOCATE), SMT.PRIYA MAHESH, SMT.PRIYA MANJOORAN FOR THE RESPONDENT : SMT.A.SREEKALA, STANDING COUNSEL, CENTRAL BOARD OF EXCISE & CUSTOMS JUDGMENT Vinod Chandran, J. The appellant is aggrieved with the order passed at Annexure-D by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore [for brevity "CESTAT"]. The CESTAT, by....

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....s. There was no saving clause with respect to continuance of the proceedings as per the earlier Rules. Hence, the CESTAT by Annexure-B order dated 08.03.2001, rejected a number of appeals filed under the MODVAT Credit Rules for reason of there being no saving clause enabling the continuance of such proceedings. Three of assessee's appeals were rejected, as is seen from Annexure-D order produce....

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....ke apparent on the face of the record, the appellant had an accrued right insofar as filing the application within the limitation period so provided. 4. We are not ready to accept the aforesaid contention, since there is no right accrued on the appellant insofar as the limitation provided in the statute at the time of the original order. When the period of limitation is reduced to the prejudice....