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Commissioner of Central Excise, Jalandhar Versus M/s. G.M.P. Finishing Mills

2015 (10) TMI 1039 - PUNJAB AND HARYANA HIGH COURT

Whether the provisions of Section 38A of the Central Excise Act, 1944 inserted by Section 131 of the Finance Act, 2001 (validation of action taken has been provided for by virtue of Section 132 of the Finance Act, 2001) shall be applicable in respect .....

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e Central Excise Act, 1944 read with Rule 96ZQ of the Central Excise Rules, 1944 were initiated by the issuance of a show cause notice dated 13.07.1999. The adjudication order was passed on 22.09.2004. The first appellate authority allowed the assess .....

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01 and for arriving at this conclusion, theTribunal relied upon the judgment of the Gujarat High Court in the case of Krishna Processors vs. Union of India, [2012 (11) TMI 954 - GUJARAT HIGH COURT]. However, there are several Division Bench judgments .....

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vour of assessee. - CEA No. 99 of 2014 - Dated:- 24-7-2015 - MR. S.J. VAZIFDAR And MR. G.S.SANDHAWALIA, JJ For the Petitioner : Mr. Sunish Bindlish, Advocate, For the Respondent : Mr. V.K. Sandhir, Advocate, ORDER S.J. VAZIFDAR, A.C.J. This is an app .....

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xcise Act, 1944 inserted by Section 131 of the Finance Act, 2001 (validation of action taken has been provided for by virtue of Section 132 of the Finance Act, 2001) shall be applicable in respect of obligation & liabilities incurred under Rules .....

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ntral Excise Act, 1944 read with Rule 96ZQ of the Central Excise Rules, 1944 were initiated by the issuance of a show cause notice dated 13.07.1999. The adjudication order was passed on 22.09.2004. The first appellate authority allowed the assessee&# .....

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