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of <h1>Bombay HC admits appeal challenging Tribunal's duty direction. Key questions of law raised. Respondent's counsel waives service.</h1> <h3>Commissioner Versus Hindustan Petroleum Corpn. Ltd.</h3> The Bombay HC admitted substantial questions of law raised in an appeal challenging the Tribunal's direction to ascertain duty payment and adjust excess ... Provisional assessment - Adjustment of excess tax - excess payment of duty found in one set of Bills of Entry - High Court admitted appeal against the decision of Tribunal in 2011 (6) TMI 518 - CESTAT, MUMBAI] on following substantial question of law:- Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the adjudicating authority to ascertain whether the respondents are required to pay any duty after adjusting the excess duty paid and thereafter decide the issue of unjust enrichment? Whether the Customs, Excise and Service Tax Appellate Tribunal is right in law in directing the assessing officer at the stage of final assessment to adjust excess payment in one Bill of Entry (i.e. one Provisional assessment) to short payment in another Bill of Entry (another Provisional Assessment) The Bombay High Court heard an appeal regarding the Customs, Excise and Service Tax Appellate Tribunal's direction to ascertain duty payment and adjust excess duty paid. The appeal raised substantial questions of law, which were admitted by the court. The Tribunal's directions on adjusting excess payment in different Bill of Entries were also questioned. The respondent's counsel waived service.
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