COMMISSIONER OF CENTRAL EXCISE Vs. VIJAY KUMAR ARORA

JUDGEMENT

(1.) CM Nos. 21124 and 21126/2014 in CEAC 106/2014; CM Nos. 21127 and 21129/2014 in CEAC 107/2014; CM Nos. 21130 and 21132/2014 in CEAC 108/2014; CM Nos. 21138 and 21140/2014 in CEAC 109/2014 : Delay in filing and re-filing the appeals are condoned, subject to all just exceptions.

(2.) This Court notices that in Ernst and Young, the issue involved inter alia concerns the classification and also the power to invoke the extended period for the purpose of completing assessment.

(3.) In the present case too, the Revenue alleges in its appeals that the CESTAT fell into error in curtailing the period of limitation and not allowing the extended period under Section 11A of the Central Excise Act in the given facts of the case. It is also urged that clubbing of clearances which resulted in unjustified exemption is appealable to this Court under Section 35G.