2018 (10) TMI 575

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..... rt in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2008 (11) TMI 64 - HIGH COURT BOMBAY]? Held that:- The decision in the case of GANDHAR OIL REFINERY (I) LTD., KUSHAL N. DESAI, VIVEK SAH, RAJIV PAREKH, SAH PETROLEUMS LTD. (NOW KNOWN AS GP PETROLEUMS LTD.) , APAR INDUSTRIES LTD. VERSUS THE COMMISSIONER OF CUSTOMS (IMPORT) [2016 (10) TMI 157 - BOMBAY HI .....

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..... 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Mr. Shah, learned Counsel in support of the two Appeals, presses only the following identical question of law in the two Appeals, for our consideration: Whether in the facts and circumstances of the case, the Tribunal is right in passing the impugned order after five months twenty days from the date .....

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..... , Sah Petroleum Ltd., and Apar Industries Ltd., being Customs Appeal (L) Nos.76 of 2016, 25 of 2016 and 22 of 2016 along with their employees before this Court. On September 26, 2016, the above appeals were allowed. The impugned order dated 27th June, 2016 was set aside and the appeal was restored to the Tribunal for fresh consideration by the order dated 26th September, 2016 in respect of Gandh .....

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