2018 (3) TMI 1423

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Ladda, Advocate for respondent PER COURT 1. Heard Mr Kolte, learned Advocate for appellant and Mr. Ladda, learned Advocate for respondent. Upon hearing the learned Counsel for respective parties, following substantial question of law arises: " Whether CESTAT was justified in distinguishing the ratio of judgment of this Hon'ble Court in Blue Star Ltd. - 2010 (250) ELT 179 (Bom) and holdin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e adjudicating authority did not set aside the order in Original and only to ascertain the procedural requirement had remitted the matter. The appellant is required to self assess the duty payable. The Tribunal has rightly considered the order of remand and held that the duty was payable from the date of first order in Original. The judgment relied by the appellant does not apply to the facts of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants undertakes to produce within two months from the receipt of this order." 7. Thereafter, the adjudicating authority passed the order on 31.3.2005 imposing liability upon the appellant to pay penalty on Rs. 2,62,633/-. The appellant paid the same along with penalty of Rs. 1,00,000/- on 31.5.2005 under Section 179Q of the Central Excise Act. 8. Before remand, the adjudicating authority h....