2021 (2) TMI 408

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..... al is of the year 2013, it would be just and proper to hear the appeal at an early date. Moreover, though the show cause notices may be post the decision of CESTAT which is being examined in the related appeal, those draw sustenance from the reasons recorded in the order of the CESTAT which is the subject matter of the related appeal. It would be in the interest of justice if the show cause not .....

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..... dmitted by this court on 15th September, 2014 on the substantial questions of law framed in the said order. 4. From a perusal of the above order dated 15th September, 2014 it is evident that the issue before this court in the appeal is entitlement of the appellant to credit of additional duty of customs, education cess, secondary and higher education cess and special duty of customs paid on pol .....

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..... ed counsel for the parties and on due consideration, we are of the view that since the related appeal is of the year 2013, it would be just and proper to hear the appeal at an early date. Moreover, though the show cause notices may be post the decision of CESTAT which is being examined in the related appeal, those draw sustenance from the reasons recorded in the order of the CESTAT which is the su .....

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