2015 (1) TMI 335

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se Tariff for the goods manufactured by it. 3. On the basis of the show cause notice issued, the Commissioner held that the assessee is not entitled to the benefit of nil duty. The assessee, aggrieved by the said order, preferred appeal before the Tribunal. The Tribunal held that demand of duty in respect of credit taken on molasses is not correct and held in favour of the respondents/assessees. Aggrieved against the said order, the Revenue is before this Court by filing the present appeal. 4. Heard the learned standing counsel appearing for the appellant and the learned counsel appearing for the respondents. 5. The Department, in the present appeal, contends that the assessee is to be taxed under the specific Central Exciss Tariff headi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....law?(3) is involved in any case, it shall formulate that question. The appeal shall be heard only on the question so formulated, and the?(4) respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question : Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. The High Court shall decide the question of law so formulated and?(5) deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. The High Court may....