National Engineering Industries vs. Commissioner Of Central Excise Andser Tax

Held

The Court noted the appellant's submission that the contention of limitation was raised before the Tribunal but not considered. The Court held that it would be open for the appellant to file an appropriate application for rectification or review before the Tribunal. Following such an application and the Tribunal's decision thereon, the appellant would be at liberty to challenge the Tribunal's order as well as the order passed in the rectification application. The appeal before the High Court was disposed of on this basis, without deciding the merits of the limitation issue.

Facts

The appellant, National Engineering Industries, through its Authorized Signatory, filed a Central/Excise Appeal No. 32/2018 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against the Commissioner of Central Excise and Service Tax, Jaipur-I (now Commissioner of GST). The appellant contended that a point of limitation was raised before the Tribunal but was not considered. The appellant sought to challenge the order passed by the Tribunal.

Key Issues

1. Whether the Tribunal erred in not considering the contention of limitation raised by the appellant? (Question of law) Contentions: Appellant: Argued that the issue of limitation was raised before the Tribunal but was not adjudicated upon. They sought a direction for the Tribunal to consider this point. Revenue: No specific arguments recorded for the respondent in the provided text.