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Rajasthan High Court - Jodhpur

Union Of India vs M/S Siddhi Vinayak Cement Private ... on 29 July, 2020

Bench: Indrajit Mahanty, Vijay Bishnoi

                                            HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                            JODHPUR

                                                D.B. Central/excise Appeal No. 15/2020

                                   Union Of India
                                                                                                    ----Appellant
                                                                     Versus
                                   M/s Siddhi Vinayak Cement Private Limited (Now Nirma Limited)
                                   Nimbol
                                                                                                  ----Respondent


                                   For Appellant(s)        :     Mr. Rajvendra Saraswat, through V.C.



                                     HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY
                                                HON'BLE MR. JUSTICE VIJAY BISHNOI

Order 29/07/2020 Admit.

Issue notice on question Nos. (iii) and (iv), which read as under:

"(iii) Whether Hon'ble CESTAT is correct in dismissing the appeal by dismissing the application for condonation of delay which was explained in detail and should have been allowed in view of the Hon'ble Supreme Court's decisions mentioned in above grounds of appeal?
(iv) Whether Cenvat credit of CVD paid on imported coal @1%/2% as per Notification No. 12/2012-Cus dated 17.03.2012 is admissible to the assessee?"

(VIJAY BISHNOI),J (INDRAJIT MAHANTY),CJ 24-Ashutosh/-

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