2026 (1) TMI 1682

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....ellant(s) No. 1 : Shashvata U Shukla(8069) For the Opponent(s) No. 1 : Mr Mihir Joshi Senior Advocate With Mr. Nisarg Desai, Ms Nandita Surollia And Mr Yash Modi For Gandhi Law Associates(12275) ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. When the matter is taken up for hearing, learned Senior Standing Counsel Mr. Shashvata U Shukla for the appellant has fairly ....

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....esent appeal emanates from Order No. A/2881/WZB/Ah'bad/07 dated 22.11.2007 passed by the Customs Excise and the Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad passed in Appeal No. ST/74/04 and Order in Appeal no. Commr[A]/241/VDR-II/2004, dated 29.07.2004 passed by the Commissioner of Central Excise [Appeals], Vadodara as well as the Order in Original No. STAX[BRH]D/60/....

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.... under Section 35G; or (ii) on a reference made under Section 35G by the Appellate Tribunal before 1st day of July, 2003; (iii) On a reference made under Section 35 (H); in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be fit one for appeal to the Supr....

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....ther it is classificatory or prospective in nature. After threadbare examination, by way of comprehensive judgment, the Bombay High Court has held thus :- "9. In view of our above discussion, we now answer the questions posed in the reference for our opinion as under:- Regarding question (a) - Appeals from orders of the Tribunal relating to taxability or excisability passed prior....