COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX Vs. SATYABRATA, SWAIN, GENERAL MANAGER OF SURYA POLYBACK PRIVATE LIMITED

JUDGEMENT

(1.) These appeals, under Section 35-G of the Central Excise Act, 1944 (for short 'the 1944 Act'), are preferred against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi dated 30.09.2014 allowing the appeals filed by the assessees, and holding against the Revenue on the ground of non-applicability of the extended period of limitation.

(2.) While both the members of the Tribunal had also examined the contentions, urged on behalf of the Revenue and the assessees, on merits, and on the question whether the assessees were entitled to claim the benefit of the exemption notification, both of them differed from each other on these issues. Consequently, if the Revenue's claim, that the extended period of limitation is applicable, were to merit acceptance by us, the appeal may necessitate being remanded to the Tribunal for a third member to examine the assessees' claim, that they are entitled for the benefit of the exemption notification, as both the members of the Tribunal have differed with each other on the question whether or not the exemption notification was applicable to the assessees during the period 2006-2008.

(3.) As we are required to only examine the submission of Sri Shobhit Saharia, learned Senior Standing Counsel for Central Excise, that the extended period of limitation, as stipulated under Section 11-A(4) of the 1944 Act, would apply in the present case, let us take note of the facts to the extent relevant.