2015 (10) TMI 1039

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.... Bindlish, Advocate, For the Respondent : Mr. V.K. Sandhir, Advocate, ORDER S.J. VAZIFDAR, A.C.J. This is an appeal against the order of the CESTAT dismissing the appellant's appeal against the order of the Commissioner (Appeals). The appeal is admitted on the following substantial question of law:- "i) Whether the provisions of Section 38A of the Central Excise Act, 1944 ....

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....of the Tribunal impugned in this appeal was passed on 23.04.2014. The Tribunal dismissed the appeal on the ground that Rule 96ZQ and Section 3A have been omitted on 31.03.2001 and 11.05.2001 and for arriving at this conclusion, theTribunal relied upon the judgment of the Gujarat High Court in the case of Krishna Processors vs. Union of India, 2012 (280) ELT 186. However, there are several Divis....