TaxTMI 
TaxTMI 
2024 (5) TMI 759
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.... 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 Service Tax Appellate Tribunal, West Zone Ben....
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.... 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 below upheld that the fuel oil and food staff on board ship are no....
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....nt 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 preferred an appeal before CESTAT, WZB, Mumbai. The appeal was dismis....
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.... 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 availed by them but lying unitized. In these circumstances charging of interest on the amount ....