Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1102 - HC - Central ExciseMaintanibility - Impugned order regarding exemption under Notification No.14/2002-CE dated 01-03-2002, passed by Tribunal by relying upon its earlier order passed by a Larger Bench was challenged by the Department before the Gujarat High Court - Appeal held to be non maintainable vide order passed in the case of Commissioner of Central Excise Vs. Shanti Processors Ltd. [2015 (11) TMI 1164 - GUJARAT HIGH COURT] - Held that:- by considering the Shanti Processors Ltd. case (supra), the issue involved in the present appeal is same, the appeal being not maintainable before this Court under Section 35L of the Central Excise Act, 1944, the same is dismissed as not maintainable, however, with liberty to the appellant to avail of its appropriate remedy before the appropriate forum. - Decided in favour of Revenue
|