(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law:
Whether the Hon. CESTAT, Ahmedabad is correct in stating that no mistake appears in the order of the Tribunal, though this Honourable Court in its order dated 17.04.2006 have held that non-consideration of decision of Supreme Court referred by the applicant was a mistake?
Whether the Hon.CESTAT is correct in confirming the penalty under Rule 209A of the Central Excise Rules read with Section 38A of Central Excise Act, 1944 though the department has not proved beyond doubt that the criteria laid down under the said rule are complied with ?
Whether the Hon. CESTAT is correct in ignoring the fact that the applicant has not cleared any goods without payment of duty or has not dealt with the goods in the manner as prescribed under the said Rule ?"
To be heard with Tax Appeal No.642 of 2011.
(Akil Kureshi J.) (Ms.Sonia Gokani, J.) (vjn) Top