{"id":136334,"date":"2003-08-04T00:00:00","date_gmt":"2003-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-vs-saharia-krishi-van-prathistan-on-4-august-2003"},"modified":"2018-05-27T17:14:19","modified_gmt":"2018-05-27T11:44:19","slug":"cce-vs-saharia-krishi-van-prathistan-on-4-august-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-vs-saharia-krishi-van-prathistan-on-4-august-2003","title":{"rendered":"Cce vs Saharia Krishi Van Prathistan on 4 August, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Cce vs Saharia Krishi Van Prathistan on 4 August, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (89) ECC 526<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Archana Wadhwa, Member (J) <\/p>\n<p>1. Being aggrieved with the Order passed by the Commissioner (Appeals), the Revenue has filed the present appeal.\n<\/p>\n<p>2. I have heard Shri J.R. Madhiam, learned JDR for the Revenue and Shri P.R. Biswas, learned Consultant for the respondent company.\n<\/p>\n<p>3. After going through the impugned Order, I find that the Commissioner (Appeals) has set aside the Order of the lower authorities on merits as also on the point of limitation. It has been held by him that the allegation against the respondents that resins have been, in fact, manufactured by the respondents, but have been shown to have been manufactured in the factory of M\/s. RGS Industries, is factually incorrect, inasmuch as M\/s. RGS Industries were a legal separate entity engaged in the manufacture of resins. He has also observed that the show cause notice for the period from 1.11.86 to 30.4.87 has been issued on 19.9.88. Inasmuch as M\/s. RGS Industries have been filing monthly returns and the Revenue was aware of the existence of the same, the notice is barred on limitation.\n<\/p>\n<p>4. In their memo of appeal, the Revenue, though challenged the findings of the Commissioner (Appeals) on merits, has not submitted anything on the point of limitation. There is a conclusive finding by the Commissioner (Appeals) against the Revenue on the point of limitation, which remains unchallenged by the Department. As such, I am of the opinion that the Revenue&#8217;s appeal is required to be rejected on this short point. Ordered accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Cce vs Saharia Krishi Van Prathistan on 4 August, 2003 Equivalent citations: 2003 (89) ECC 526 Bench: A Wadhwa ORDER Archana Wadhwa, Member (J) 1. Being aggrieved with the Order passed by the Commissioner (Appeals), the Revenue has filed the present appeal. 2. I have heard Shri J.R. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-136334","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cce vs Saharia Krishi Van Prathistan on 4 August, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cce-vs-saharia-krishi-van-prathistan-on-4-august-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cce vs Saharia Krishi Van Prathistan on 4 August, 2003 - Free Judgements of Supreme Court &amp; 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