MOBIS INDIA LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal is filed by the Assessee M/s.Mobis India Ltd., aggrieved by the order of the learned Customs, Excise and Service Tax Appellate Tribunal, dated 6.11.2017, whereby the learned Tribunal gave partial relief to the Assessee with regard to the applicability of the extended period of limitation under Section 11A(1) of the Central Excise Act, with the following observations:-

(2.) Since the learned Appellate Tribunal upheld the imposition of Excise Duty within the normal period of limitation on the Assessee, the Assessee has preferred this appeal before this court.

(3.) This appeal was admitted by a Co-ordinate Bench of this Court on the following substantial questions of law :-