Muthoot Precious Metals Corporation vs. Union Of INDIA
Held
The High Court found that due to intervening circumstances like floods and COVID-19, it might not have been possible to pass the orders within the two-year limitation. It held the orders were not without jurisdiction and directed the petitioner to appeal to CESTAT, which should decide on merits without considering the limitation aspect.
Facts
The petitioner challenged fresh orders-in-original passed by the respondent, contending they were time-barred under Section 11A(11) of the Central Excise Act. These orders were passed after the CESTAT remanded multiple show cause notices for fresh adjudication.
Key Issues
Whether the orders-in-original passed by the adjudicating authority after remand by CESTAT were barred by limitation under Section 11A(11) of the Central Excise Act, considering the intervening circumstances.
Sections Cited
Section 11A(11)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 31ST DAY OF JANUARY 2024 / 11TH MAGHA, 1945 WP(C) NO. 35249 OF 2023 PETITIONER/S: MUTHOOT PRECIOUS METALS CORPORATION, MUTHOOT CHAMBERS, OPPOSITE SARITHA THEATRE COMPLEX, BANERJI ROAD, KOCHI, ERNAKULAM, KERALA, INDIA-695141. REPRESENTED BY MR. PAUL ANDREW P X, DEPUTY GENERAL MANAGER. BY ADVS. JAZIL DEV FERDINANTO JOSE JACOB ANNE MARIA MATHEW RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 2 COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE KOCHI, ERNAKULAM, KERALA, PIN - 682018 BY ADVS. ACHUTH KRISHNAN R., CGC P.G.JAYASHANKAR OTHER PRESENT: P.G. JAYASHANKAR -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35249 OF 2023 2 JUDGMENT Dated this the 31st day of January, 2024 The petitioner is a partnership firm. The petitioner is engaged in the business of obtaining gold and silver in the form of bars and bullions from Banks and other
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