United vs Unknown

(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Appeal is admitted on the following substantial question of law:

"Whether the Tribunal below committed substantial error of law in preventing the appellant from raising the issue of correct quantification of value and duty with reference to deduction of duty payable and permissible under Section 4(4)(d)(ii) of the Central Excise Act, on the ground that such plea is not available to the appellant in view of the earlier round of litigation."

(Bhaskar Bhattacharya, Acting C.J.) (J.B.Pardiwala, J.) /moin Top