TMI Blog2020 (12) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ss-examination of the Panchas and other witnesses, whose evidences are the bone of the entire findings of the Appellate Tribunal not allowed. HELD THAT:- Issue Notice to the respondent, returnable on 19th January 2021. - R/Tax Appeal No. 382 of 2020 With Civil Application (For Stay) No. 1 of 2020 In R/Tax Appeal No. 382 of 2020 - - - Dated:- 17-12-2020 - Honourable Mr. Justice J.B. Pardiwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case and in law, the Appellate Tribunal was right in invoking the provisions of Rule 26 of the Central Excise Rules, 2002? D. Whether in the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in invoking the provision of Section 112(a) and Section 112(b) of the Customs Act, 1962 simultaneously? E. Whether in the facts and in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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? 3 Issue Notice to the respondent, returnable on 19th January 2021. 4 Till the next date of hearing, there shall not be any coe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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