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2012 (7) TMI 511 - CHATTISGARH HIGH COURTApplication made u/s 35 -(H)(1)- denial of benefit of MODVAT credit on capital goods without issuing SCN - Held that:- Commissioner of Appeals held that since no show cause notice was served on the assessee before denying them the benefit of claiming modavat credit such order of adjudicating authority is bad in law and liable to be set aside and was accordingly set aside - to allow the application u/s 35 -(H)(1) it is necessary for this Court to record a finding that question of law proposed by the applicant is a question of law, secondly it arise out of the case and third it is a referable question by the Tribunal to this Court for its answer on merit - as order of adjudicating authority was rightly set aside by the Commissioner of appeal and Tribunal no substantial question of law arises.
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