JUDGMENT

A.S.Chandurkar, J. - Admit. Heard learned counsel for the parties.

2. This appeal filed under Section 130 of the Customs Act, 1962 (for short, the Act of 1962) has been heard on the following substantial questions of law:

(a) In the light of earlier adjudication dated 06.10.2005 pertaining to the same Assessee, whether the Appellate Tribunal erred in not considering the effect of that adjudication ?

(b) Whether in the facts and circumstances of the case, the Appellate Tribunal erred in holding that the extended period of limitation was invocable and upholding the differential duty on that count ?

(c) Whether in the facts and circumstances of the case, the Appellate Tribunal was correct in confirming the differential duty when the same is available to the appellant as Modvat Credit ?

3. The aforesaid substantial questions of law arise in view of the challenge raised by the appellant-Assessee to the order dated 13.12.2016 passed by the Customs, Excise and Service Tax Appellate Tribunal - Tribunal thereby dismissing the appeal preferred by the Assessee and upholding the order passed by the Commissioner, Central Excise on 20.05.2005. As a result, the show cause notice dated 30.01.20