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TMI Blog2024 (10) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... o a new unit for a period of ten years - factual issues not addressed properly - violation of principles of natural justice - HELD THAT:- The Tribunal in setting aside the orders of two adjudicating authorities, i.e. the order-in-original and the order of the Commissioner (Appeals), did not address itself properly to the factual issues which needed a detailed and threadbare determination - Prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE AND HON BLE MR. JUSTICE W. DIENGDOH, JUDGE Appearance: For the Appellant : Dr. N. Mozika, DSGI with Ms. L.M.D. Marak, Adv. For the Respondent : Mr. N. Dasgupta, Adv. JUDGMENT PER (THE HON BLE, THE CHIEF JUSTICE) (ORAL) 1. This is an appeal under Section 35G of the Central Excise Act, 1944. 2. It is at the admission stage after condonation of delay. The impugned order of the Customs, Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommenced production prior to 31st March, 2017? (c) whether in the alternative, the subject industrial unit has made expansion by at least 25 per cent and commenced production before 31st March, 2017? and (d) whether the respondent is entitled to the benefit of notification No.20/2007 dated 25th April, 2007 which allow exemption to a new unit for a period of ten years if it is new, located in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Prima facie it has not considered some vital and material evidence and has acted upon irrelevant materials to hold in favour of the respondent. 8. We are sitting as the highest Appellate authority to interfere with the order of the Tribunal only if there is a substantial question of law involved. No doubt as stated above, a substantial question of law is involved. But it would be in the fitne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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