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2019 (11) TMI 1201 - CALCUTTA HIGH COURTMaintainability of appeal - Demand u/s 11D - Recovery of Central Excise duty - money was collected by the respondent from its customers but in the relevant documents like invoice bills etc. raised by them, it was not stated that any particular sum was collected on account of central excise - HELD THAT:- We are of the opinion that on these submissions, it is difficult to throw out the appeal at the admission stage. We admit the appeal to be heard on questions which are based on the arguments of Mr. Chatterjee and Mr. Maity - Since the respondent is represented by learned counsel, issuance and service of the notice of appeal are dispensed with. List the appeal for hearing on 11th December, 2019.
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