(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Heard learned Senior Standing counsel Mr. R.J. Oza assisted by Ms. Rujuta Oza for the appellant.
ADMIT. We formulate the following substantial question of law which arises in this appeal as under :-
"Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in giving liberty to the respondent to comply with requirement of Section 129E of the Customs Act, 1962 to deposit with the proper officer the amount specify in the Tribunal's order by utilizing CENVAT credit accumulated in its account under CENVAT Credit Rules, 2004 by cash through TR-6 challan to pursue appeal under Section 129A of the Customs Act, 1962 ?"
Issue notice to the other side. Filing of paper book is dispensed with.
[V. M. SAHAI, J.] [N. V. ANJARIA, J.] Savariya