2019 (7) TMI 206

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....dharan for the respondent. P.C: This Appeal under section 83 of the Finance Act, 1994 read with section 35G of the Central Excise Act, 1944 challenges the order dated 13th November, 2017 passed by the Customs Excise and Service Tax Appellant Tribunal (for short "Tribunal"). 2. The Revenue urged the following two questions of law for consideration: "a) Whether on the facts and cir....

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....he appeal filed by the Revenue. In these circumstances, it would be necessary for the Revenue to file two appeals as held by this Court in The Commissioner of Income Tax 1 V/s The Shipping Corporation of India Ltd. (Appeal No. 166 of 2015) dated 14th November, 2017. In the above case, this Court has directed that where more than one appeal before the Tribunal has been disposed of by a common order....