(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.Gupta holding brief of Mr.Paresh M.Dave appearing for the appellant.
2. Admit.
We formulate the substantial question of law as under:
1. Whether show cause notice issued to the appellant on the basis of Alert Circulars was valid in law when no evidence except Alert Circulars was relied upon for issuing the show cause notice ?
2. Whether invocation of extended period of limitation was permissible in facts and circumstances of this case ?
3. Whether Rule 12B of the Central Excise Rules was applicable to a textile processing unit like the appellant, and whether the view of the Tribunal that the appellant was a job worker covered under Rule 12B and accordingly, requirements of Rule 7(2) of the Cenvat Credit Rules were not fulfilled by the appellant is correct and sustainable in the facts of this case ?
4. Whether the order of the Tribunal remitting the case back for further investigation and verification of facts is valid and sustainable when no investigation and verification of facts were undertaken by the Revenue authorities before issuing the Show Cause Notice ?
Connect with Tax Appeal No.1132 of 2011 and cognate matters. Issued notice to the respondent. Paper book be filed within three months.
3. Until further orders of this Court, further proceedings pursuant to the order of remand passed by the Tribunal before the authorities below shall remain stayed. Civil Application stands disposed of.
(V.M.SAHAI,J) (N.V.ANJARIA,j) ***vcdarji Top