2017 (6) TMI 1221 - HC - Central Excise

Pre-deposit - Section 35G of the Central Excise Act - the decision in the case of M/S JAI BALAJI INDUSTRIES LIMITED VERSUS CCE & ST, RAIPUR 2016 (12) TMI 841 - CESTAT NEW DELHI contested - Held that - It has been found by the CESTAT that there has to be a clarification on the amount that could be claimed depending upon the manner in which the electricity wheeled out by the assessee have to be differentially rated and subjected to credit - the findings rendered are purely on facts and there is no substantial question of law that could be answered in this appeal at the instance of revenue in its favor - appeal dismissed.

Summary

The High Court of Chhattisgarh dismissed the appeal under Section 35G of the Central Excise Act as the impugned order of CESTAT was only an order of remand and the findings were purely on facts with no substantial question of law. The appeal was dismissed in limine.