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

2016 (9) TMI 1102 - PUNJAB & HARYANA HIGH COURT - TMI - 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 - Appeal held to be non maintainable vide order passed in the case of Commissioner of Central Excise Vs. Shanti Processors Ltd. [2015 (11) TMI 1164 - GUJARAT HIGH COURT] - Held that:- by considering t .....

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t ORDER Rajesh Bindal, J The revenue is in appeal before 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 the Tribunal is correct in holding that the Exemption under Notification No.14/2002-CE dated 01-03-2002 (under SI No.4) read with condition 5 and Explanation to it, is admissible to the Respond .....

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