2023 (2) TMI 1201

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....r. K. K. Maiti, Adv. And Mr. Tapan Bhanja, Adv. For the Respondent : Mr. Saurabh Bagaria, Adv And Mr. Rites Goel, Adv. ORDER The Court : These appeals have been preferred by the revenue under Section 35G of the Central Excise Act 1944 challenging the correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) challenging the co....

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.... covered under the Notification No.22/2014-CE dated 12.11.2014 and Notification 24/2014-Ce dated 02.12.2014 or not ? We have heard Mr. K. K. Maiti and Mr. Tapan Bhanja, learned standing Counsel appearing on behalf of the appellant revenue and Mr. Bagaria, learned Advocate appearing for the respondent/assessee. The short issue which falls for consideration is the date on which the notifications ....

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....he lower authority that the notification will be effective from the date of its issue of notification is absolutely incorrect. Therefore, refund on this ground is admissible to the appellant." The above factual position is not being disputed by the revenue more so when the order passed by the Ahmedabad Tribunal has been given effect to and refund has been ordered. That apart in the cases on hand....