2021 (1) TMI 441

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..... PARDIWALA This Tax Appeal is under Section 35(G) passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, is admitted on the following substantial questions of law : A. Whether in the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that selling of surplus power in Domestic Tariff Area and installing .....

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..... as not shared between authorised operation in Special Economic Zone Unit and Domestic Tariff Area ? D. Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that the expression "wholly consumed" referred to in Explanation (iii) of the proviso to para 2(a) of the Notification No. 17/2011-ST would be applicable to .....

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..... Siracha taluka Mundra ? G. Whether the authorities have erred in directing the refund despite the assessee failed to fulfil the conditions of the Notification No. 9/2009-ST, and 17/2011-ST? Notice is not required to be issued to the respondents as Mr. Paritosh Gupta, the learned counsel has already entered his appearance. 2. To be heard along with the the Tax Appeal No. 399/20.
Case laws, .....

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