LAWS(MAD)-2018-8-554

HONEYWELL ELECTRICAL DEVICES AND SYSTEMS INDIA LIMITED Vs. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

Decided On August 23, 2018
Honeywell Electrical Devices And Systems India Limited Appellant
V/S
CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL Respondents

JUDGEMENT

(1.) This appeal filed by the assessee is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal No.E/35/10 dated 06.7.2010.

(2.) The above appeal has been admitted by order dated 09.11.2010 on the following substantial questions of law :

(3.) Whether the Tribunal can make out a case for the Revenue based on a new ground, when show cause notice, Order-in-Original and Order-in-Appeal did not speak about the said ground