(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) ADMIT.
This appeal will be heard on the following substantial questions of law:
[a]. The appellant before the Tribunal not having challenged the order passed by the Commissioner [Appeals] under section 35F of the Central Excise Act, 1944 imposing condition for deposit and at the same time not having complied with the said direction, whether the Tribunal was entitled to entertain the appeal preferred against the order recording dismissal for non-compliance of condition under section 35.F.
[b]. Whether the Tribunal committed substantial error of law in entertaining the appeal which was not maintainable under the provisions of the Central Excise Act, 1944.
[c]. Whether the Tribunal below committed substantial error of law in holding that in this case, since the Settlement Commission has exempted the main and some other noticees from penalty, the other noticees like the respondent, who were not before the Settlement Commission were also exempted from penalty.
To be heard along with Tax Appeal No. 1290 of 2011.
[BHASKAR BHATTACHARYA, ACTING C.J.] mathew [J.B.PARDIWALA. J.] Top