Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1088 - AT - Central ExciseMaintainability of appeal - when two notification are available, which one will be applicable to the appellant - N/N. 56/2002-CE dated 14.11.2002 and N/N. 01/2010-CE dated 06.03.2010 - Held that: - higher judicial forums including Apex Court held that, when two Notifications were available to the assessee-Respondents, they can opt to avail either one of them and the same cannot be denied. In the grounds of appeal, there is no substantial issue either on fact or on law was raised to persuade us to interfere with the said findings in the impugned order - appeal dismissed - decided against Revenue.
|