TMI Blog2015 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... of CIT(Appeals) confirming the demand for wrongfully availed Cenvat credit on the ground that the issue is revenue neutral - Held that:- High Court [2014 (7) TMI 780 - GUJARAT HIGH COURT] has accepted one substantial question of law out of two substantial questions of law as proposed by the revenue. - second substantial question of law, as proposed by the revenue, deserves to be framed and, accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal, by special leave, calls in question the legal validity of the order dated 1st May, 2013, passed by the Division Bench of the High Court of Gujarat at Ahmedabad, in Tax Appeal No.415 of 2013, whereby the High Court has accepted one substantial question of law out of two substantial questions of law as proposed by the revenue. The second question of law reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the assessee with intent to evade payment of duty. In our considered opinion, the second substantial question of law, as proposed by the revenue, deserves to be framed and, accordingly, the finding recorded by the High Court is set aside and it is directed that the second question of law shall form a part of the order dated 1 st May, 2013, and be dealt with accordingly. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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