2020 (1) TMI 1624 - HC - Central Excise

Maintainability of appeal - existence of substantial questions of law or not - Appellant seeks to canvass that dismissal of Central Excise Appeal No.6/2017 would not automatically mean that the present appeal does not give rise to any substantial question of law - HELD THAT - The questions of law framed in the present appeal and the Central Excise Appeal No.6/2017 are the same. If it is the endeavour of the Appellant to distinguish this appeal by presenting reframed questions of law the same shall be done by the concerned Officer by filing an affidavit. Stand over to 4 February 2020.

Summary

The Bombay High Court upheld a decision by the Customs, Excise & Service Tax Appellate Tribunal in a group of appeals. The court noted that similar questions of law had been raised in a previous appeal, which was dismissed. The appellant was given the opportunity to present reframed questions of law for the present appeal. Stand over to 4 February 2020.