C. Ex. App. No. 7 of 2016. Case: Kishlay Foods (Pvt.) Ltd. Vs Union of India. Guwahati High Court
| Case Number | C. Ex. App. No. 7 of 2016 |
| Counsel | For Appellant: Ms. M.L. Gope, Ms. N. Hawelia and Ms. N. Gogoi, Advocates and For Respondents: Shri D.C. Chakraborty and B. Sarma, Advocates |
| Judges | Hrishikesh Roy and Paran Kumar Phukan, JJ. |
| Issue | Central Excise Act, 1944 - Section 35 |
| Citation | 2017 (346) ELT 186 (Gau) |
| Judgement Date | Wednesday August 31, 2016 |
| Court | Guwahati High Court |
Order:
Heard Mr. K.N. Choudhury, the learned senior counsel appearing for the appellant. Also heard Mr. B. Sharma, the learned standing counsel for the Central Excise Department.
This appeal is filed under Section 35G of the Central Excise Act, 1944, to challenge the decision dated 7-5-2015 (page 46), whereby the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has dismissed the appeal and approved the earlier order passed by the Commissioner (Appeals) on 30-11-2011 (Annexure-D). It may be noted that the 1st Appellate Authority refused to consider the merit of the appeal, by treating the appeal to be time-barred.
The Addl. Commissioner of Central Excise, Guwahati, in his original order recorded on 30-7-2010 (Annexure-D), disallowed the Cenvat credit...
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