Gujarat High Court
Commissioner Of Central Excise & ... vs Hemant B Agarwal - Opponent(S) on 13 August, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
TAXAP/456/2011 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 456 of 2011
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COMMISSIONER OF CENTRAL EXCISE & CUSTOMS DAMAN -
Appellant(s)
Versus
HEMANT B AGARWAL - Opponent(s)
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Appearance :
MR RJ OZA for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI
and
HONOURABLE MR.JUSTICE N.V. ANJARIA
Date : 13/08/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. R.J. Oza, learned counsel for the appellant.
2. Admit. We formulate the following substantial questions of law.
"(I) Whether, in the facts and circumstances of the case, the Hon'ble CESTAT had jurisdiction to pass common order on appeals which were filed by 24 different appellants before it on stay applications filed by only three appellants before it, especially while dealing with only stay applications?"
(II) Whether, in the facts and circumstances of the case, the Hon'ble CESTAT is right in dealing with the main appeals without there being any TAXAP/456/2011 2/2 ORDER notice for its final hearing in view of the provisions of the CESAT Procedure Rules, 1982?
(III)Whether, in the facts and circumstances of the case, on alleged prima facie case, the Hon'ble CESTAT is right in disposing of the appeals at the stage of stay applications?
3. Issue notice to the respondent. Paper book be filed within three months.
(V. M. SAHAI,J.) (N. V. ANJARIA,J.) Braj