Remanded

Um Cables Limited v. Cgst & Central Excise Daman

CESTAT16 Jan 2026E/10487/2019

Case brief

AI extract

What is this about?

The Customs, Excise & Service Tax Appellate Tribunal allowed an appeal filed by Um Cables Limited against a departmental appeal. The tribunal observed that the Commissioner (Appeals) failed to address the appellant's contention regarding the limitation period for filing the appeal and accordingly remanded the matter for consideration of that issue.

What did the court decide?

The appeal was allowed by way of remand to the Commissioner (Appeals) to consider the issue of limitation and pass a reasoned order.

Um Cables Limited vs Cgst & Central Excise Daman — GST and Indirect Tax | CESTAT (2026)

¶1

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad

¶2

REGIONAL BENCH-COURT NO.1

¶3

Excise Appeal No. 10487 of 2019-DB

¶4

(Arising out of OIA-CCESA-AUDIT-SRT-VK-22-2018-19 dated 0 7/12/2018 passed by Commissioner (Appeals ) GST & Central Excise, SURAT)

¶5

Um Cables Limited ……Appellant Survey No. 1/1/3, Chinchpada Silvassa, Dadra and Nagar Haveli

¶6

VERSUS

¶7

COMMISSIONER OF CGST & CENTRAL EXCISE - Daman ……Respondent

¶8

5^th Floor, GST Bhawan, RCP Compound, Vapi, Valsad-396191, Gujarat

¶9

APPEARANCE:

¶10

Shri Dinesh Agrawal, Chartered Accountant with Shri Shrinil Shah, Advocate for the Appellant

¶11

Shri Rajesh R Kurup, Superintendent (AR) for the Respondent

¶12

CORAM:

¶13

HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH

¶14

Final Order No. 10030/2026

¶15

DATE OF HEARING/ DECISION: 16.01.2026

¶16

SOMESH ARORA

¶17

In the instant case, when the appeal was filed before the Commissioner (Appeals) by the Department, the learned Counsel, inter alia, challenged the very filing of the appeal on the ground of limitation. It was contended that the order was passed on 17.12.2013 and, as per the dispatch register, the same was dispatched to the party as well as to the Department on 18.12.2013. The learned Counsel further submitted that an RTI application was filed, on the basis of which it was stated that the Commissioner received the order on 12.02.2014, whereas the party contended that, as per the dispatch register, the order was received by them on 18.12.2013. This plea was duly taken by the appellants before the Appellate Authority. However, the same has not been considered, as there is no whisper regarding the issue of limitation in the impugned order.

¶18

E/10487/2019-DB

¶19

¶20

In view of the above, the matter is remanded to the Commissioner (Appeals) to consider the issue of limitation and the plea raised by the appellant and to pass a reasoned order thereon.

¶21

The appeal is allowed by way of remand.

¶22

(Dictated and pronounced in the open court)

¶23

(SOMESH ARORA) MEMBER (JUDICIAL)

¶24

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL)

¶25

Bharvi

Um Cables Limited v. Cgst & Central Excise Daman

Case brief

What is this about?

What did the court decide?

Um Cables Limited v. Cgst & Central Excise Daman

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

All orders in this case

Similar cases

Hindustan Zinc Ltd. vs Udaipur

Gujarat State Fertilizers & Chemicals Ltd. vs Vadodara-I

Balaji Bag Manufactureres vs Principal Commissioner of Central Tax- Bengaluru West

Mahindra Cie Automotives Ltd. vs Commissioner Of Central Tax, Bangaluru South Commissionerate

Novatech Projects India Pvt. Ltd. vs Kolkata-iii

Ms S M L Isuzu Ltd. vs Jalandhar

Arjun Chemicals Pvt. Ltd. vs Jammu & Kashmir

Arjun Chemicals Pvt. Ltd. vs Chandigarh-Ii