2018 (9) TMI 1582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ. PC:- 1. This Appeal under Section 35G of the Central Excise Act, 1944 challenges the order dated 27th January, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following questions of law for our consideration:- (a) "Whether the Tribunal committed substantial error of law by allowi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he High Courts of Gujarat, Madras & Punjab & Harayana by the following judgments: (a) Indsur Global Ltd. Vs. Union of India 2014 (310) ELT 833 (Guj) (b) Shreeji Surface Coatings P. Ltd. Vs. Union of India 2015 (320) ELT 764. (Guj.) (c) Malladi Drugs & Pharmaceuticals P. Ltd. Vs. Union of India 2015 (323) ELT 489 (Mad.) (d) Sandley Indus. Vs. Union of India 2015 (326) ELT 256 (P & H) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cing reliance upon its earlier decision in the case of C.I.T. Vs. Godavaridevi Saraf (1978) 113 ITR 589., which held that the Tribunal was justified in following the judgment of the Madras High Court in the case of Beauty Dyers (Supra). Once the provision has been declared ultra vires by any High Court then one has to proceed on the basis that the provision which has been declared as unconstitutio....