VEDANTA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This Appeal has been filed by the Assessee, Vedanta Limited, aggrieved by the order dated 30th January 2019 passed by the CESTAT refusing to decide the matter of the Assesse on the ground that the order of Commissioner(Appeals) impugned before it and dismissed the Appeal on the ground that the same was time barred.

(2.) The operative portion of the order passed by the learned Tribunal on 30th January 2019 is quoted below for ready reference:-

(3.) Learned counsel for the appellant Mr. Raghavan Ramabadran urged before us that against the adjudication order, the Assessee had preferred a writ petition before this court in W.P. No. 18727 of 2018 (filed by M/s. The Madras Aluminium Co. Ltd., which was later on merged with the present Appellant) whereby the learned Single Judge, by order dated 3.12.2014, granted liberty to the Appellant/Petitioner to file Appeal before the CESTAT against the order impugned before it and while considering the question of limitation, the CESTAT was directed to exclude the period from 4.8.2008 till the date of that order viz., 3.12.2014 and thus, a period of approximately 6 years was allowed to be excluded from the period of limitation. He, therefore, submitted that the learned Tribunal ought to have decided the Appeal on merits instead of dismissing the same merely on the ground that the Commissioner(Appeals) dismissed the same on the ground of limitation.