9911796707
TMI Blog2025 (1) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... date of actual issuance of the license or from the time when the first import took place on which Customs duty has been charged and recovered under the EPCG license - debonding would come into force only from such time as the actual order was made or not - in view of the fact that the Appellant s unit has now been assessed as an EPCG unit, the said status would attach from the date of import and/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Assessee impugning the order of the CESTAT dated 17th June, 2005. Central Excise Appeal No. 56 of 2008 is filed by the Department challenging the very same order. 2. This matter has quite a chequered history. Originally, the Assessee as well as the Department had filed their Appeals in this Court. In the Assessee s Appeal, an order was passed by this Court, wherein it sustained the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Whether the Tribunal erred in law in holding that the status of the Appellants unit as an EPCG unit would be from the date of actual issuance of the license and not from the time when the first import took place on which Customs duty has been charged and recovered under the EPCG license? (b) Whether the Tribunal erred in law in holding that the debonding would come into force only from such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to have been held that the debonding of the Appellant s unit would relate back to the date of the application for debonding? (e) Whether the Tribunal was correct in upholding the confiscation and the imposition of the redemption fine? 5. As far as Central Excise Appeal No. 56 of 2008 is concerned [filed by the Department], the same is admitted on the following questions of law: (a) Whether the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to capital goods is just and proper? 6. Since these Appeals are pending since quite long, the hearing is expedited and the Appeals are peremptorily fixed for hearing on 12th February, 2025. 7. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
