2017 (4) TMI 1360

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....Appellant. Shri M.R. Sharma, DR, for the Respondent. ORDER All the present appeals are filed against the Order-in-Original No. 5/Commr/CEX/2013, dated 20-3-2013 passed by the Commissioner of Central Excise, Indore. The period in dispute is 1-11-2004 to 31-3-2007. 2. This is the second round of litigation before this Tribunal. Earlier the Tribunal vide order dated 2-1-2012 (Appeal Nos. E/1....

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.... them as per the decision of the Larger Bench of this Tribunal in the case of Eicher Motors Ltd. v. CCE, Indor, 2008 (228) E.L.T. 43 (Tri.-LB), so the matter was argued on limitation and the Tribunal has passed the above-mentioned direction. He further submits that the impugned order is non-speaking and extended period cannot be invoked in the instant case. He also relied upon the Board Circular F....

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.... this duty in the case of M/s. Tata Motors, but the same was not added in the case of M/s. Eicher Motors Ltd. as has already been observed by the Commissioner in his impugned order in para 18.3. 7. We have heard both sides at length and perused the available record. The issue involved in the instant case is limited to extended period of limitation. From the record, it appears that the plea o....