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Commissioner, Central Excise, Faridabad Versus M/s Shivalik Global Ltd.

2016 (9) TMI 1102 - PUNJAB & HARYANA HIGH COURT

Maintanibility - 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 - Appe .....

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ed 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 rem .....

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this Court raising the following substantial questions of law arising out of the order dated 16.01.2015 (Annexure A-3) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal"):- "i) Whether .....

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tion No.14/2002 ibid provide that the benefit under the same can be availed in relation to the products, which are subject to accrual payment of duty and not otherwise? iii) Whether the scope of the Explanation-II to the said Notification and the leg .....

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ishing the present case from the facts of the said case?" At the very outset, learned counsel for the appellant submitted that the Tribunal in the present case relied upon its earlier order passed by a Larger Bench in the case of Arvind Products .....

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