Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Substantial question of law allows appeal to High Court from Appellate Tribunal subject to filing conditions and question formulation. An appeal lies to the High Court from Appellate Tribunal orders where a substantial question of law is involved; such appeals must state the substantial question in a memorandum, comply with filing requirements and time limits (subject to extension for sufficient cause), and are to be heard only on the question formulated by the High Court, which must decide and give reasons. The High Court may determine issues left undetermined or wrongly decided by the Tribunal due to that question and appeals are heard by a bench of not less than two judges with applicable Civil Procedure provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substantial question of law allows appeal to High Court from Appellate Tribunal subject to filing conditions and question formulation.
An appeal lies to the High Court from Appellate Tribunal orders where a substantial question of law is involved; such appeals must state the substantial question in a memorandum, comply with filing requirements and time limits (subject to extension for sufficient cause), and are to be heard only on the question formulated by the High Court, which must decide and give reasons. The High Court may determine issues left undetermined or wrongly decided by the Tribunal due to that question and appeals are heard by a bench of not less than two judges with applicable Civil Procedure provisions.
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