2014 (9) TMI 450

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....r Contractor For the Respondent : Mr. Gaurang H. Bhatt, Advocate JUDGMENT (Per : Honourable Ms. Justice Harsha Devani) 1. This appeal under section 35G of the Central Excise Act, 1944 is directed against the judgment and order dated 23rd November, 2010/24th January, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad has been admitted on t....

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....onable steps" within the meaning of the explanation to Rule 7(2) of the Cenvat Credit Rules, 2002, by totally misinterpreting the same? (4) Whether the Tribunal below committed substantial error of law in holding that the word "supplier" takes within its fold the traders/merchants who endorsed the invoices, as per the provisions of Rule 7(1)(e) of the Cenvat Credit Rules, 2002? (5) Whether t....

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....ifferent from the one involved in this case? (8) Whether the Tribunal below committed substantial error of law in holding that the demand in question is not barred by limitation in the facts of the present case and that the larger period of limitation is applicable? 2. Heard Mr. Premal Nanavati, learned advocate for the appellant and Mr. Gaurang Bhatt, learned standing counsel for the respon....

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....ion No.5 - In the negative and in favour of the Revenue except on the question of larger period of limitation. Question No.6 - In the negative and in favour of the Revenue. Question No.7 - In the negative and in favour of the Revenue except the question of larger period of limitation which was not the subject matter in that case. Question No.8 - In the affirmative and against the Revenue.....