2018 (9) TMI 1268

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....s : Dr.AK Saraf, learned senior counsel, assisted by Mr. Z. Islam, Mr. S.K. Kejriwal and Mr. P. Das, learned counsel For The Respondents : Mr. B Sarma, learned Senior Standing Counsel, Central Excise Department JUDGMENT AND ORDER (Ajit Singh, C.J.) This appeal is directed against the order dated 24.8.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, Easter....

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....trial Units existing before 24.12.1997 but had undertaken substantial expansion by way of increase in installed capacity by not less than 25% on or after 24.12.1997. The Notification also stated the manner in which the exemptions contained therein shall be given effect to. 4. Appellant No.1 after claiming that its Industrial Unit- Appellant No.2 had undertaken substantial expansion to the exten....

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....ed 5.10.2005 before the Commissioner (Appeals) by filing appeal who vide order dated 30.7.2007 allowed the same on the ground that claim for refund of duty paid was made after six years and hence it was barred by limitation. Thereafter, the appellants challenged the order dated 30.7.2007 before the Tribunal in Excise Appeal No. 571/2007 which has been dismissed by the impugned order in the absence....