2020 (12) TMI 539

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....J. Vora For the Appellant(s) : Mr Dhaval Shah ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) ORDER IN TAX APPEAL :- 1. Heard Mr. Saurabh Soparkar, the learned Senior Counsel assisted by Mr. Dhaval Shah, the learned counsel appearing for the appellant. 2. This tax appeal under Section 130 of the Customs Act, 1962 and Section 35 G of the Central Excise Act, 1944 is ordered to be admit....

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....n of the co-ordinate bench to refer the matter to the Development Commissioner in the case of 100 % EOU before taking any action in the appellants own case and accepting the explanation of the Learned Commissioner for not following the direction given by the Appellate Tribunal in the earlier round of litigation ? (F) Whether the Appellate Tribunal in the facts and circumstances of the case and i....