2025 (6) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Jigar Shah & Shri Amber Kumrawat, Advocate for the Appellant Shri H P Shrimali, Superintendent (AR) for the Respondent ORDER SOMESH ARORA The Learned Advocate, inter alia, while arguing in the matter pointed out that he had raised the issue that impugned premises which was considered as port was not a major port as per the definition of 'port' given in Section 65(81) of the Finance Act, 1994....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... statutory provisions of the Finance Act, 1994 read with the Major Port Trusts Act, 1963. He points out that this issue goes to the root of the matter and was raised by him before the learned adjudicating authority. However, it has not received the attention it deserves, therefore, on such a vital issue the order is non-speaking one. 3. The learned AR fairly agrees that while various other submis....