2019 (11) TMI 612

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....yachandran, for the Appellant. Shri P. Rajkumar Jhabakh, Senior Standing Counsel, for the Respondent. JUDGMENT This appeal filed by the appellant/assessee is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal"), in Final Order No. 673/2010, dated 21-6-2010, and has been admitted on 21-4-2011, o....

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.... reported in (1989) 3 SCC 488 - M/s. Ujagar Prints v. Union of India." 2. Heard Mr. Mudimannan, Learned Counsel, for Mr. K. Jayachandran, Learned Counsel for the appellant; and Mr. P. Rajkumar, Learned Senior Standing Counsel for the respondent. 3. The order impugned before us is an order of remand passed by the Tribunal remanding the matter to the original authority for adjudicati....

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....ially blamed because, none appeared for the assessee before the Tribunal, when the case was heard. Therefore, we are of the view that the point relating to limitation being a mixed question of law and fact, should also to be allowed to be agitated by the assessee before the original authority. 6. The next issue is with regard to quantification in which there appears to be a dispute between....

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.... for the reasons of depreciation." 8. Having recorded the above finding, it goes without saying that credit cannot be denied to the appellant/assessee. With regard to the other issues, the order passed by the Commissioner (Appeals), as confirmed by the Tribunal, is just and proper. 9. In the result, the appeal filed by the appellant/assessee is partly allowed, the impugned order of....