2024 (5) TMI 759

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.... 1 : Mr Nikunt K Raval (5558)   For the Opponent(s) No. 1 : Rule Served   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Hirak Shah for learned advocate Mr. Nikunt K. Raval for the appellant. 2. By this appeal under section 35G of the Central Excise Act, 1944 arising out of order dated 06.04.2005 passed by the Customs, Excise and S....

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....Court by order dated October 24, 2018, considering the low tax effect involved in the case declined to entertain the appeal in case of Commissioner of Central Excise Bhavnagar v. M/s Gupta Steel and dismissed the Civil Appeal No. 10821 of 2010 keeping the question of law to be agitated in appropriate case. 5. In the present case, the Tribunal has held as under : "2. The authorities bel....

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....it of additional custom duty paid on bunker, foodstuff etc. The Assistant Commissioner confirmed the demand raised in the show cause notices vide order in Original No. BVR/46- 48/2003, dated March 31, 2003. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner(A), Central Excise, Rajkot, who rejected the appeal by order dated July 18, 2003. Thereupon, the assessee p....

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....ly or indirectly or in relation to manufacture of scrap emerging from the breaking of the ship, and therefore, not eligible for modvat credit, there is no specific finding on whether interest can be levied on the amount of credit, which has been directed to be reversed. The direction for reversal itself would establish the correctness of the contention of the submissions that the credit was not av....