AUMA INDIA LTD Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) THE petitioner impugns Annexure-G order passed by the Appellate Authority, the 2nd respondent herein, in exercise of its powers conferred under proviso to Section 35f of the central Excise and Salt Act, 1944 (hereinafter referred to as the Act ). The facts relevant for the purpose of this case, in brief, reads as follows:

(2.) THE petitioner is engaged interalia in the manufacture of electrical actuators and gear boxes. Show cause notices were issued to the petitioner, Annexures-A, A1, A2 and A3, alleging that the petitioner has utilized modvat credit earned in respect of electrical actuators for discharge of duty on manufacture of gear boxes and that the same was irregular and illegal. After the petitioner responded to these notices, the questions raised were adjudicated adverse to the petitioner and Annexure-B, B1, B2 and B3 orders were made. Aggrieved by the said orders of the 3rd respondent, the petitioner preferred the statutory appeal before the 2nd respondent. The 2nd respondent, by a common order Annexure-C, confirmed the same; but however, as the petitioner had contended that the show cause notices issued were barred by limitation, it directed a fresh inquiry to be conducted in that behalf by the 3rd respondent and accordingly the matter was remitted directing a fresh inquiry and fresh orders. In this behalf the 2nd respondent stated as under:

(3.) AGAINST the said order on merit the petitioner preferred an appeal to the Tribunal and the said appeal is pending. Thereafter in terms of the remand order, the 3rd respondent considered the matter in respect to the remanded question. The following finding in the remand order is very material: