2021 (2) TMI 1167

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.... the Opponent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. This tax appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act,1944") is at the instance of the Revenue and is directed against the order passed by the Customs Excise Services Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad dated 18th October, 2019 in the Service Tax Appeal No.327 of ....

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....e was under bonafide doubt? (iv) Whether in the facts and circumstances of the case, CESTAT's impugned order which lacks the reasoning, as submitted under grounds of appeal, is sustainable under law? (v) Whether in the facts and circumstances of the case, the Honourable Tribunal has committed a gross legal error by giving perverse findings without appreciating the factual position of the e....