2010 (2) TMI 1136

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....ondent. JUDGMENT The Commissioner of Central Excise & Customs, Surat-II has filed this Tax Appeal under Section 35G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this Court : (a)     Whether, the deemed export made by the noticee to other 100% EOU in the country in terms of para ....

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....he assessee is not available for the week and hence the notice could not be served. Mr. Bhatt, however, submitted that issue involved in this Tax Appeal is similar to one which is involved in Tax Appeal No. 968/2008, which is being heard today. We have, therefore, considered Mr. Bhatt's submission even for this appeal too. Since Mr. A. Suryanarayan is appearing in Tax Appeal No. 968/2008, his ....

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....11A(2) of the Central Excise Act, 1944. 4. Being aggrieved by the said orders, the respondent-Assessee has preferred three separate appeals before the learned Customs, Excise and Gold (Control) Appellate Tribunal, Mumbai being Appeal Nos. E/3835/2001 to E/3837/2001 [2003 (152) E.L.T. 123 (Tri. - Mumbai)]. These appeals came to be allowed by the Tribunal in favour of the assessee. After rec....

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....emsp;After reproducing the relevant extracts from the said decision, the Tribunal set aside the three orders passed by the Adjudicating Authority and allowed the said three appeals. 6. The order of the Tribunal is under-challenge in the present Tax Appeal. It appears that the Revenue has challenged the order passed in three different appeals in one Tax Appeal preferred before this Court. ....