COMMISSIONER OF CENTRAL EXCISE Vs. LAXMI COLOUR LAB

JUDGEMENT

(1.) THIS order shall dispose of S.T.A. Nos. 9, 10 and 11 of 2009, which have been filed by the revenue under Section 35G of Central Excise Act, 1944 (for brevity, 'the Act') read with Section 83 of the Finance Act, 1994 (for brevity, 'the Finance Act'), challenging the order dated 23 -3 -2007 (P -3) and order dated 7 -9 -2007 (P -4) (Tri. -Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal').

(2.) THE Tribunal has found a lacuna in the order passed by the revisional authority that no opportunity of personal hearing was afforded to the respondent. Accordingly, the order of the revisional authority was set aside and the matter was remanded back to the revisional authority for passing the order afresh. Thereafter an application for rectification of order dated 23 -3 -2007 was filed, which has also been dismissed vide order dated 7 -9 -2007 (P -4).

(3.) HAVING heard the counsel for the appellant, we find that the argument is baseless because the adjudicating authority has passed the order -in -original on 30 -11 -2004 whereas the revisional authority has revised that order on 28 -11 -2006 by exercising jurisdiction under Section 84(5) of the Finance Act. The order of the revisional authority is within the period of two years as it was passed on 28 -11 -2006. Once the initial order has been passed within a period of two years, the provisions of Section 84(5) of the Finance Act stands complied with. By virtue of exercise of power by the revisional authority within a period of two years the provisions of Section 84(5) of Finance Act has worked itself one. There is no further requirement of law that even on the remand as per the order of the Tribunal the period of limitation that was initially applicable would continue to apply. The argument is totally absurd and is thus liable to be rejected.