(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Appeal is admitted on the following substantial questions of law:
"Whether the Tribunal below committed substantial error of law in confirming the demand of duty with interest and imposition of penalty when the goods and materials were transferred from one unit of the appellant Company to its own another unit involving a revenue neutral situation.
Whether the Tribunal below committed substantial error of law in confirming the demand of duty with interest on discarded/used plastic drums removed from one unit to another of the appellant Company by totally overlooking the decision of the Supreme Court in the case of Commissioner of Central Excise v/s. West Coast Industrial Gases Ltd., reported in 2003(155) ELT 11 (SC).
Whether the Tribunal below committed substantial error of law in not taking into consideration the relevant decisions cited by the appellant by branding those as an outcome of an afterthought event."
(Bhaskar Bhattacharya, Actg. C.J.) (J.B.Pardiwala, J.) /moin Top