2025 (1) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....opal Mundhra, Parth Parikh, C. Jain, Rajath Bharadwaj i/b. Economic Laws Practice for the Appellant in CEXA/13/2023 and for the Respondent in CEXA/56/2008. Adv. Jitendra B. Mishra a/w Dhanajay Deshmukh for the Respondent in CEXA/13/2023 and for the Appellant in CEXA/56/2008. P.C. 1. Central Excise Appeal No. 13 of 2023 is filed by the Assessee impugning the order of the CESTAT dated 17th Jun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the reasons more particularly stated by the Hon'ble Supreme Court in its order dated 30th November, 2022 passed in Civil Appeal No. 2869 of 2007. This is how these matters have come up before us. 4. In these circumstances, Central Excise Appeal No. 13 of 2023 [filed by the Assessee] is admitted on the following questions of law: (a) Whether the Tribunal erred in law in holding that the status ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the date of application for debonding/migration to the EPCG Scheme and accordingly no differential duty could be demanded from the Appellant? (d) Whether in view of the fact that there was an unreasonable delay caused by the Department to allow the debonding of the Appellant's unit and the consequent assessment to the EPCG Scheme, it ought to have been held that the debonding of the Appellant's....