TMI Blog2014 (9) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... find out a person who was registered with them and to pursue him for payment of duty - Following decision of PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. Versus UNION OF INDIA [2013 (5) TMI 705 - GUJARAT HIGH COURT] - Decided in favour of assessee. - Tax Appeal No. 725 of 2012 with Civil Application No. 338 of 2012 - - - Dated:- 6-12-2012 - Akil Kureshi and Sonia Gokani, JJ. Shri Dilbur Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable steps as enumerated under Rule 7(2) of Cenvat Credit Rules, 2002 are not complied with by the appellant, particularly when the names and addresses of the supplier traders/merchants are properly identified and such goods are procured under proper endorsement on the invoice? (3) Whether learned Tribunal is justified in differentiating the word supplier with merchant/traders in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002 when the appellant is registered under Rule 9 of the Central Excise Rules, 2002 much prior to the introduction of new textile scheme? (6) Whether learned Tribunal is justified in believing the principle laid down in case of M/s. Sheela Dyeing Printing Mills Pvt. Ltd. reported in 2008 (232) E.L.T. 408, particularly when the fact and circumstances of present case are abso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, Amritsar v. Ajay Kumar Co. reported in 2009 (238) E.L.T. 387 (S.C.) of Hon ble Supreme Court? (7) Whether learned Tribunal is justified in interpreting Rule 7(2) of Cenvat Credit Rules, 2002 particularly the appellant have taken all reasonable steps within the meaning of the Explanation to Rule 7(2)? 2. Learned counsel for the appellant pointed out that the decision of Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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