2019 (11) TMI 11

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arvel Realtors was an inquiry of roving nature and, therefore, the declaration ought to have been accepted? HELD THAT:- Reliance placed in the case of THE COMMISSIONER OF CENTRAL TAX PUNE I COMMISSIONERATE VERSUS MARVEL LANDMARKS PVT. LTD., M/S. MARVEL SIGMA HOMES PVT. LTD. [ 2019 (5) TMI 164 - BOMBAY HIGH COURT] where it was held that The Tribunal found that the enquiry being made in respect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal disposed of four Appeals, viz. the appeal herein and appeals of M/s.Marvel Landmarks Pvt. Ltd., M/s.Marvel Sigma Homes Pvt. Ltd. And M/s.Omega Builders Pvt. Ltd. 2. The Revenue has urged the following questions of law for our consideration:- (i) Whether in the facts and circumstances of the case and in law, the Tribunal was justified in holding that provisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral Excise Appeal No.32/2019 and 33/2019 were dismissed by this Court on 25 April 2019 on identical questions as raised herein. 4. No difference in facts and/or law are pointed out which requires taking a different view in this appeal. 5. For the reasons indicated in our order dated 25 April 2019 in Central Excise Appeal No.32/2019 and 33/2019, these questions as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X