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2019 (11) TMI 14

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..... ate ORDER Jaswant Singh, J. Revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (for short the Act) assailing the order dated 13.10.2017 (A-5) passed by CESTAT whereby appeal filed by the Revenue was dismissed. In the instant appeal, following substantial questions of law have been raised:- i) Whether Cenvat Credit availed in respect of inputs needed to .....

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..... iii) Any other order/relif as the Hon'ble High Court may deem fit. Facts emerging out of averments made in the appeal are that respondent Company is engaged in the manufacture of various products of stainless steel. For the purpose of manufacturing it procures furnace oil for use in its captive power plant installed in the factory premises. Certain portion of power so generated is exported t .....

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..... tral Board of Indirect Taxes and Customs has issued instruction dated 22.8.2019 and revised the monetary limits for filing appeal before this Court to Rs. 1.00 Crore and the said instructions are applicable to pending appeal. It is further averred that office of Commissioner of Central Goods and Service Tax, Rohtak has sent instruction to the effect that duty involved in the appeal being Rs. 66, 3 .....

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