TMI Blog2019 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Prakash Shah & Mr. Sanghvi I/b PDS Legal for the respondent P.C.: 1. This appeal under section 35G of the Central Excise Act,1944 challenges the order dated 31st August 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short 'CESTAT'). 2. Appeal is admitted on the following substantial question of law: "Whether in the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dany Industries - 2009 (241) ELT 401 (SC) (iii) Toyo Engineering Ltd. (2006) 7 SCC 592 (iv) Brindavan Beverages (P) Ltd. 2007 (213) ELT 487(SC) In absence of such foundation, opportunity of defence being denied to the appellant, the order appealed suffers from legal infirmity which is incurable at this stage. Accordingly, adjudication order fails to stand for which appeal is allowed." 5. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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