2019 (12) TMI 390

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.... Superintendent, Authorised Representative for the Respondent ORDER In these two appeals, appellant had assailed the order passed by the Commissioner of CGST & Central Excise (Appeals), Nagpur-I vide Order-in-Appeal Nos. NGP-I/APPL/137/2017-18 dated 04.05.2018 and NGP-I/APPL/139/2017-18 dated 04.05.2018 rejecting refund claims of the appellant which were allowed by the Jurisdictional Excise Of....

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.... Service Tax, Nande on the basis of judgment of the Hon'ble Karnataka High Court passed in the case of Union of India Vs. Slovak India Trading Co. (P) Ltd. reported in [2006 (201) ELT 559]. However, in the appeal filed by the Department, Commissioner (Appeals) placing reliance on the case of Phoenix Industries Pvt. Ltd. Vs. CCEX, Raigad reported in [2015 (330) ELT 303 (Tri.-Mumbai)] has set as....

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....ioner (Appeals). 4. In response to such submissions, learned Authorised Representative for the respondent-department Shri Sanjay Hasija, Superintendent supported the reasoning and rationality of the order passed by the Commissioner (Appeals). Citing judicial decisions reported in 2019-TIOL-1248-HC-MUM-CX-LB, in several appeals filed in the Central Excise Department, he further submitted that the....

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....nt of the closure of manufacturing activities can be granted? (c) Whether what is observed in the order dated 25th January 2007 passed by the Apex Court in Petition for Special Leave to Appeal (Civil) No. CC 467 of 2007 (Union of India vs Slovak India Trading Company Pvt Ltd.) can be read as a declaration of law under Article 141 of the Constitution of India?" In the detailed order, those que....