2019 (3) TMI 1055

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....S. Dayal & Associates for the Respondent. P.C. :- 1. The memo of the appeal at the instance of the Revenue in paragraph 13 contains the following statements. "The Appellant submits that the disputed claim in this appeal is valued (disputed tax effect) at Rs. 45,17,294/- (Service Tax) accordingly the fixed court fee of Rs. 200/- has been paid on this appeal. 2. An objection is raised by the ass....

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.... Revenue's advocate seeks to disown the Circular and seeks to brush it aside in this case. If such a tend is allowed, in future every matter filed by the Revenue will chart the same course. In every case, the Revenue proposes certain questions and terms them as substantial questions of law. They would submit that the provision of the Act, namely, the Central Excise Act, 1944 enables them to pr....