This appeal against an order of the CESTAT was not entertained as it did not raise a substantial question of law. The High Court observed that no fault could be found with the Tribunal's dismissal of the appeal.
The appeal was dismissed. No order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
12-CEXA-260-2017.DOC
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 260 OF 2017
Gaware Earth Movers … Appellant V/s. Commissioner of Central Excise Pune – I … Respondent Commissionerate
Mr. Sachin Chitnis, I/b Manasi Patil, for the Appellant. Mr. Sham Walve, I/b Nikhil Wadikar, for the Respondent.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATE: 23RD OCTOBER, 2018.
PC:-
1944 challenges the order dated 7th April, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).
Petition urges only the following substantial question of law for our consideration :-
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12-CEXA-260-2017.DOC
CENVAT Credit and utilize the same in rendering of output services. The impugned order of the Tribunal upheld findings of the Adjudicating Authority to hold that the Appellant had not produced invoices / documents in support of their claim to the credit. In fact the impugned order of the Tribunal specifically records that “ We do not find any merits in the appeal filed by appellant on this point, as on a specific query from bench, nonproduction of duty paying documents was affirmed nor the same are produced before us to come to any conclusion.”
( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.)
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1 issue framed by the court
Whether the Tribunal was justified in declining to remit the matter for verification of tax documents.
1 provisions across 1 enactments
Gaware Earth Movers
Commissioner of Central Excise Pune – I
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court