TMI Blog2020 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial questions of law. Issue Notice to the respondent. - R/TAX APPEAL NO. 375 of 2020 CIVIL APPLICATION (FOR STAY) NO. 1 of 2020 - - - Dated:- 9-12-2020 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MR DHAVAL SHAH FOR THE APPELLANT ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) ORDER IN TAX APPEAL :- 1. Heard Mr. Saurabh Soparkar, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoking the provisions of Rule 26 of the Central Excise Rules, 2002 when the appellant had not dealt with the goods and as alleged not received any goods in its factory ? (D) Whether in the facts and in the circumstances of the case and in law, the Appellate Authority was right in invoking the provisions of Section 112 (a) of the Customs Act, 1962 when the appellant was not concerned with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is right in ignoring the direction of the co-ordinate bench to refer the matter to the Development Commissioner in the case of 100 % EOU before taking any action in the appellants own case and accepting the explanation of the Learned Commissioner for not following the direction given by the Appellate Tribunal in the earlier round of litigation ? (I) Whether the order passed by the Appellate T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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