SUPREME INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appeal arises from the decision of the Customs Excise & Service Tax Appellate Tribunal (the Tribunal) dated 29 January 2014. The following questions of law have been framed by the assessee :

(2.) The appeal was transferred to the Principal Bench of the Tribunal at New Delhi from the Mumbai Bench on 18 June 2012. It appears that when the appeal was listed on 29 January 2014, an adjournment was sought which was declined by the Tribunal and it, in the absence of the appellant, with the assistance of Revenue, proceeded to dispose of the appeal.

(3.) We do not find fault with the Tribunal in not adjourning the matter since the appeal was already ten years old. However, the contention of the assessee is that the extended period of limitation could not have been applied since at the material time and before the matter was settled by the Larger Bench of the Tribunal in Mutual Industries Ltd. v. CCE, 2000 117 ELT 578, there were certain judgments of the Tribunal which supported the case of the appellant.