Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1210 - BOMBAY HIGH COURTDenial of refund claim - Invocation of extended period of limitation - Whether the extended period of time can be invoked – Held that:- Since the finding of CESTAT that the respondent was adding DEP in duty paid procured ENA which was within the knowledge of the Excise is a finding of fact, leave was sought by the appellant to amend the said Excise appeals. Despite several adjournments being given the said amendment could not be carried out since the relevant files could not be traced - Since the relevant material could not be produced on record, it is now not open for the appellant to challenge the finding of fact recorded by the CESTAT and as such, in our view, therefore, there is no substantial question of law involved in both the appeals - Decided against Revenue.
|