2012 (10) TMI 954

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....ndent. ORDER Revenue has filed this Tax Appeal challenging the judgment of the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short) dated 24-3-2010 [2010 (255) E.L.T. 295 (Tri. - Ahmd.], raising following questions for our consideration : "A.  Whether in the facts and the circumstances of the case, the CESTAT is justified in the eye of law in granting the opt....

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....ugh the Order in original dated 31-3-2005 has been confirmed and upheld by the order in Appeal dated 16/17-11-2005, and later on also by the impugned order dated 24-3-2010? C.    Whether there is any bounden duty under the Central Excise Law cast upon the Adjudicating Authority, to explain and/or to state with/without the note, the provisions of 1st & 2nd Proviso to Section 11AC ....

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.... ground that such amount was paid within 30 days from the date of the order of the Tribunal. 3. In the past, this Court had come across similar orders of the Tribunal wherein this Court had not entertained Tax Appeals of the Revenue. In one such matter, being Tax Appeal No. 29 of 2010 decided on 17-2-2010 [2013 (294) E.L.T. 208 (Guj.)], following observations were made. "9. We have....