2016 (6) TMI 1305

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..... ion in the case of M/S ESSAR STEEL INDIA LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, SURAT-I [2016 (4) TMI 232 - CESTAT AHMEDABAD]. The appeal is ADMITTED for consideration of various substantial questions of law raised.
Mr. S.R. Brahmbhatt and Mr. A.Y. Kogje, JJ. ORDER Draft amendment is allowed. The appeal is ADMITTED for consideration of following substantial questions of law : A. .....

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..... s and circumstances of the case, the Tribunal has committed substantial error of law in holding that explanation inserted in Rule 2(l) of the Cenvat Credit Rules, 2004 by Notification No. 2/2016-C.E. (N.T.) to be declaratory in nature and it has retrospective effect? D. Whether in facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the availme .....

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