2020 (10) TMI 375

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.... Advocate for the appellant Shri NN Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW Of the two appeals filed against order-in-appeal no. SB(63)63/MI/2010 dated 18th November 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone- I, that of the assessee, M/s Nucleus Technologies, is brought to a closure by recourse to Sabka Vishwas (Legacy Dispute Resol....

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....ng of rule 209A of the erstwhile Central Excise Rules, 1944. It is also her submission that, with the discharge of the assessee under section 127 of Finance Act, 2019 the appellant has, unfortunately, been placed in a position where the allegation of clandestine removal itself, even if challenged, is beyond adjudication by us. She, therefore, urges that, in line with the decision of the Hon'ble Hi....

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....s. On the contrary he has cited a number of decisions of the Tribunal, viz., Wipro Ltd v. Commissioner of Central Excise, Aurangabad 92006 (196) ELT 226 (Tri.-Mumbai)], Paragon Steels (P) Ltd v. Commissioner of Central Excise & Service Tax, Calicut [2018 (15) GSTL 298 (Tri.Bang.)], Mytri Enterprises v. Commissioner of Customs, Mumbai [2004 (174) ELT 389 (Tri.-Mumbai)] and Vishan Shamlal Milwani v.....