Cce Vs. Midi Tools Pvt. Ltd.

Cce vs Midi Tools Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 20, 2000

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Citation: sooperkanoon.com/19804
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T Gowri
Decided On: Nov 20, 2000
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Midi Tools Pvt. Ltd.

Legal References

Reported In: (2001)(96)LC175Tri(Mum.)bai

Excerpt

1. the bench, after hearing this appeal in 1993, referred it to the president for constituting a larger bench to consider the question as to whether, in cases, where a small scale notification is concerned, the period for limitation would run from the date of payment of duty, or the closure of the financial year. the larger bench in its decision has noted the decision of an earlier larger bench, that limitation would run from the date of payment of duty, and not from the closure of the financial year, and returned the appeal for decision by the referring bench.2. accordingly, the appeal is allowed. the order of the collector (appeals) holding contrary view is set aside and the order of the assistant collector restored.

Full Judgment

1. The bench, after hearing this appeal in 1993, referred it to the President for constituting a larger bench to consider the question as to whether, in cases, where a small scale notification is concerned, the period for limitation would run from the date of payment of duty, or the closure of the financial year. The larger bench in its decision has noted the decision of an earlier larger bench, that limitation would run from the date of payment of duty, and not from the closure of the financial year, and returned the appeal for decision by the referring bench.

2. Accordingly, the appeal is allowed. The order of the Collector (Appeals) holding contrary view is set aside and the order of the Assistant Collector restored.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cce vs Midi Tools Pvt. Ltd. Same Subject Service Tax Same Judge S T Gowri