2010 (7) TMI 1235

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....ONE FOR OPPONENT(S) : 1, ORDER ( Per : HONOURABLE MS. JUSTICE H. N. DEVANI ) 1. In these appeals under section 35G of the Central Excise Act, 1944, appellant revenue has challenged consolidated order dated 5.1.2009 made by Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following questions in the respective appeals : TAX APPEAL No. 1369 OF 2009 "(A) Whethe....

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....stances of the case, the Tribunal has committed substantial error of law in holding that there was no malafide intention on the part of the assessee to avail inadmissible credit and, therefore, the Department cannot invoke extended period of limitation under proviso to Section 11A of the Central Excise Act, 1944? (B) Whether in the facts and circumstances of the case, the Tribunal has committed....