2019 (2) TMI 488

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner for Appellant Shri J.H. Motwani, Advocate for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed by the Revenue against Order-in-Original No. 15/ST/COMMR/2016 dated 15.04.2010 passed by the Commissioner of Central Excise, Customs & Service Tax, Aurangabad. 2. Briefly stated the facts of the case are that during the relevant period 2003-04 to 2006-07, the respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Hon'ble Bombay High Court in the case of Indian National Ship Owners Association - 2009 (13) STR 235 (Bom) upheld by the Hon'ble Apex Court reported in 2010 (17) STR J57 (SC), set aside the demand for the period prior to 18.04.2006 and upheld the demand for the period from 18.4.2006 to 31.3.2007. Aggrieved by the confirmation of demand for the period 18.4.2006 to 31.3.2007, the responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of interest and penalty be accordingly decided. 4. Learned AR for the Revenue also fairly accepts that the issue of limitation was not considered earlier by the adjudicating authority or by the Tribunal since it was decided on the merit by the adjudicating authority in favour of the appellant by dropping the demand on merit. He has no objection in remanding the case to the adjudicating authorit....