2023 (6) TMI 1079

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....:- 22-6-2023<br>CENTRAL EXCISE APPEAL NO. 34, 35 OF 2021, CENTRAL EXCISE APPEAL NO. 163, 168, 174, 165, 185, 164, 169 OF 2019 - -<br>Central Excise<br>G. S. KULKARNI & JITENDRA JAIN, JJ. For the Appellant in CEXA/34/2021 : Mr. Ram Ochani. For the Appellant in CEXA/35/2021 : Mr. Swapnil Bangur a/w. Ms. Ruju R. Takker. For the Appellant : Mr. Jitendra Mishra a/w. Ms. Sangeeta Yadav in CEXA/163/....

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....ngly and that there is no requirement of any malafide or mens-rea required to be proved for invoking the said Rule?" 3. The appeals arise from a common order dated 12 February, 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). We are informed that the respondents/assessees, being aggrieved by the orders passed by the Tribunal, had approached this C....

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....on that the appeals of the assessees on remand be decided afresh in the light of the decision rendered by the larger bench of the Tribunal in South Indian Bank (supra). It is not in dispute that on the appeals filed by the respondents/assessees, similar orders were passed by a coordinate Bench of this Court. 4. In the aforesaid circumstances, the principal order subject matter of challenge in the....