2024 (10) TMI 1541

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....HON'BLE MR. JUSTICE W. DIENGDOH, JUDGE Appearance: For the Appellant : Dr. N. Mozika, DSGI with Ms. L.M.D. Marak, Adv. For the Respondent : Mr. N. Dasgupta, Adv. JUDGMENT PER  (THE HON'BLE, THE CHIEF JUSTICE) (ORAL) 1. This is an appeal under Section 35G of the Central Excise Act, 1944. 2. It is at the admission stage after condonation of delay. The impugned order of the ....

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....strial unit? (b) whether it commenced production prior to 31st March, 2017? (c) whether in the alternative, the subject industrial unit has made expansion by at least 25 per cent and commenced production before 31st March, 2017? and (d) whether the respondent is entitled to the benefit of notification No.20/2007 dated 25th April, 2007 which allow exemption to a new unit ....

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....al issues which needed a detailed and threadbare determination. 7. Prima facie it has not considered some vital and material evidence and has acted upon irrelevant materials to hold in favour of the respondent. 8. We are sitting as the highest Appellate authority to interfere with the order of the Tribunal only if there is a substantial question of law involved. No doubt as stated above, a s....