9911796707
TMI Blog2019 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... A strong prima facie case has been made out for grant of the interim relief as prayed for in the present civil application. The tax appeal shall be notified for final hearing on 17th September, 2019. - CIVIL APPLICATION (FOR STAY) NO. 1 of 2019 In R/TAX APPEAL NO. 357 of 2019 - - - Dated:- 1-8-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR PARESH M DAVE For The RESPONDENT (s) : MR NIRZAR S DESAI IA ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of rule for and on behalf of the opponent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the facts and circumstances of this case, the order of the Appellate Tribunal demanding excise duty from the appellant for the goods exported by M/s. Core Health Care Ltd is correct and justified only because H-Forms of M/s. Core were the only documents as proof of export? ( d) Whether the show cause notice issued on 17.4.98 for the demand of duty for F.Y.1993-94 to 1996-97 was not barred by limitation, and whether the order of the Appellate Tribunal upholding such demand of larger period without considering the submission about limitation (I.e., time-bar) is legaly valid and sustainable? ( e) Whether the order of the Appellate Tribunal upholding imposition of penalty on the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the order passed by the Tribunal referred to above, keeping in mind that even the Tribunal, at the relevant point of time, was convinced that the goods were exported. The Tribunal being convinced of such fact, ultimately, passed an order for the waiver of the pre-deposit amounts involved. 5.1 We will be examining the substantial questions of law which have been formulated while admitting the tax appeal. 5.2 We are of the view after hearing the learned counsel appearing for the parties that a strong prima facie case has been made out for grant of the interim relief as prayed for in the present civil application. 5.3 In such circumstances referred to above, we grant relief in terms of parag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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