9911796707
TMI Blog2010 (11) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Sri. Ashok A. Kulkarni For M/s. K.R. Prasad, Advocate JUDGMENT Heard the learned counsel for the revenue and so also the learned counsel for the respondent/assessee. 2. It is not in dispute that the present appeal pertains to the assessment year 1999-2000. It is also not in dispute that the assessment came to be completed for the said year after filling the returns on 15.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal granting the relief to the assessee. Aggrieved by the said order of the Tribunal the present appeal is filed by the revenue. In the above appeal the following substantial questions of law were raised and framed as under: 1. whether the excice duty of ₹ 21,80,652/- payable by the assessee on the goods manufactured, but not removed and shown as closing stock should be included as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich came to be inserted for the first time by Finance Act, 2/1998 with effect from 01.04.1999. 5. In that view of the matter with out answering the substantial questions of law we dispose of the appeal remitting the matter back to the tribunal for consideration of the controversy in the above said appeal with reference to section 145A as it stood with effect from 01.04.1999 as the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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