2019 (8) TMI 1773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal is admitted on the following substantial questions of law: [A] Whether the Hon'ble CESTAT is correct in holding that once the Appellant have opted reversal of the credit in respect of service attributed to the exempted goods and in case of delay, the interest is also paid by them, then the demand of amount at the prescribed rate u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the matter to the original adjudicating authority for denovo adjudication only for the purpose of verification of quantification of reversal without passing final order on the demand and penalty confirmed against the Respondent under relevant provisions of Central Excise Act 1944 and rules framed thereunder? [E] Whether the Hon'ble CESTAT was justified in not relying the case of (i) Commis....