LAWS(MAD)-2018-7-278

COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LARGE TAXPAYER UNIT, CHENNAI Vs. CHENNAI PETROLEUM CORPORATION LTD

Decided On July 10, 2018
Commissioner Of Central Excise And Service Tax, Large Taxpayer Unit, Chennai Appellant
V/S
Chennai Petroleum Corporation Ltd Respondents

JUDGEMENT

(1.) Instant Civil Miscellaneous Appeal is filed against the Final Order No.40085 of 2016, dated 18.01.2016, passed by CESTAT, South Zonal Bench, Chennai, on the following substantial questions of law:-

(2.) Whether Hon'ble CESTAT is correct remanding the case for fresh adjudication on a new ground i.e.excisability & dutiability of RFO, which was not a ground for appeal, without calling for views from the Department, as per Rule 10 of CESTAT (Procedure) Rules, 1982?

(3.) Whether Hon'ble CESTAT is correct in remanding the case for fresh adjudication to decide on the exciability and dutiability of RFO used in generation of Electricity, when the issue has reached a finality with the decision of Apex Court in the same party's case for the previous period vide decision reported in [2007(211)ELT 93(SC)]."