TMI Blog2018 (10) TMI 1937X X X X Extracts X X X X X X X X Extracts X X X X ..... observations made therein by the appellate authority. The matter deserves consideration, hence, Rule returnable on 20.12.2018. - R/SPECIAL CIVIL APPLICATION NO. 9153 of 2017 - - - Dated:- 10-10-2018 - HONOURABLE MR.JUSTICE ANANT S. DAVE AND HONOURABLE MR.JUSTICE BIREN VAISHNAV MR DHAVAL SHAH FOR THE PETITIONER CHINTAN H DAVE, MR DEVANG VYAS, VIRAL K SHAH FOR THE RESPONDENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee s own case, whereby the Commissioner had held in favour of the assessee. It was pointed out that the attention of the adjudicating authority was further invited to the subsequent order dated 04.02.2003 of the Commissioner (Appeals), whereby he had followed the earlier order dated 05.02.1998; however, the same has been brushed aside by the adjudicating authority on a fallacious premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2 i.e. Commissioner of GST and Central Excise, Surat, do not reflect any specific answer to the above submissions. 4. We have perused the relevant orders passed by the appellate authority/CESTAT and the High Courts' initial order on 26.10.2005 and 21.1.2006 in Special Civil Application No. 12720 of 2002 wherein show cause notice dated 25.1.1999 was the same. 5. We are of the view prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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