2019 (5) TMI 715

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....ANDA For The Respondent : KARAN TALWAR JUDGMENT: (Per Hon'ble Sri Justice V. Ramasubramanian) The revenue has come up with the above appeal under Section 35G of the Central Excise Act, 1944, raising the following substantial questions of law: "(i) Whether the decision of the Hon'ble CESTAT, in the Final Order No.A/30848/2018 dated.04.07.2018 in Appeal No. E/1219/2010 is correc....

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....TVS Suzuki Ltd., 2003 (156) E.L.T. 161 (S.C.) as "In order to get over the situation arising under Mafatlal Industries Ltd., (supra) vide notification No.45/99-C.E. (N.T.), dated 25-6-1999, an amendment was made in subrule (5) of Rule 9B by adding a proviso thereto. The effect of the proviso is that even after finalization of the provisional assessment under Rule 9B(5), if it is found that an asse....

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....g to the core issue viz., the applicability or otherwise of the amended Rule 9B in 1999 for the transactions prior to 1995 and particularly, in relation to the payments made under protest, on provisional basis, when there is a doubt in respect of levying excise duty. In its order, the Appellate Authority had relied on the judgment of the Supreme Court in Sahakari Khand Udyog Mandal Limited v. CCE ....