Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1164 - GUJARAT HIGH COURT

2015 (11) TMI 1164 - GUJARAT HIGH COURT - 2016 (331) E.L.T. 234 (Guj.) - Maintainability of appeal before HC - Applicability of Notification No.14/2002-CE dated 01.03.2002 - determination of the rate of duty - Held that:- A perusal of the impugned order of the Tribunal clearly shows that the dispute involved in the present case relates to the applicability of Notification No.14/2002-CE dated 01.03.2002 which has a direct bearing on the determination of the rate of duty for the purposes of assess .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

STICE HARSHA DEVANI) 1 Heard Mr R.J. Oza, learned Senior Standing Counsel for the appellant in each of the appeals and Mr Dhaval Shah, learned advocate for the respondent in Tax Appeal No.332 of 2015 and Mr Paresh Dave, learned advocate for the respondent in Tax Appeals No.331, 333 and 341 of 2015. 2 By these appeals under section 35G of the Central Excise Act, 1944 the appellant-revenue has challenged the order dated 28th October, 2014 passed by the Customs, Excise and Service Tax Appellate Tri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

aid notification, even if actual duty payment condition is not fulfilled by the assessee? (B) Whether the conditions attached to Notification No.14/2002-CE dated 01.03.2002 provide that the benefit under the said notification can be available in relation to the products, which are subjected to actual payment of duty and not otherwise? (C) Whether in the facts and circumstances of the case, what is the scope of Explanation-II to Notification No.14/20002-CE dated 01.03.2002 and whether the legal f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated 01.03.2002, without recording findings on the distinguishing points of contentions raised by the Departmental Representative at the hearing by the Larger Bench of the Tribunal? 3 Mr Paresh Dave and Mr Dhaval Shah, learned advocates for the respondents at the outset submitted that the controversy involved in the present case relates to the determination of a question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment, under the circumstanc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version