2019 (2) TMI 82

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.... Justice Mohammad Rafiq And Mr. Justice Goverdhan Bardhar For the Applicant : Mr. Anuroop Singhi. For the Respondent(s) : Mr. Yogendra Aldak with Mr. Arjun Singh on behalf of Mr. Sameer Jain. ORDER This application has been filed by the applicant-appellant seeking recall of order dated 11.04.2018 passed by this Court whereby the appeal filed by the Commissioner of Central Excise, Goods....

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....er the Tribunal had erred in holding that the demand is beyond the period of one year from the relevant date and is time barred and further whether the Tribunal erred in dropping the penalty under Section 11AC of the Act on the assessee. Learned counsel submitted that the question before the Delhi High Court in Commissioner of Service Tax Vs. Ernest & Young Pvt. Ltd. (supra) was of determination o....

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....entially file appeal against the whole judgment before the Supreme Court. It is not in dispute that neither the assessee nor the revenue has filed any appeal against that part of the judgment passed by the Tribunal wherein the first four issues were decided against the revenue and matter was remanded back. The aforesaid five issues identified by the Tribunal reads as under: "(i) Classi....

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....e findings recorded by the Tribunal on first four issues, he cannot be allowed to say that the department should be required to file appeal even against the part of the judgment of the Tribunal before the Supreme Court particularly when the department itself has accepted finality of that part of the judgment by which the matter has been remanded back to the Original Adjudicating Authority for its ....