Rajasthan High Court - Jaipur
M/S Shree Siddhi Vinayak Induction Pvt. ... vs Commissioner Of Central Excise And ... on 25 May, 2022
Bench: Manindra Mohan Shrivastava, Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 193/2018
M/s Shree Siddhi Vinayak Induction Pvt. Ltd.
----Appellant
Versus
Commissioner Of Central Excise And Service Tax /cgst
----Respondent
For Appellant(s) : Mr. Ravi Gupta, Adv.
For Respondent(s) :
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 25/05/2022 Heard.
This appeal is admitted on the following substantial questions of law:-
"(I) Whether the learned Tribunal was right in law while passing a non-speaking and non-
reasoned impugned orders despite the fact that there is non such malafides attributable to the appellant and the department has invoked extended period of demand and confirmed the demand against the appellant?
(II) Whether the Ld. CESTAT was right in law on not giving any finding regarding the fact that the respondent department has invoked the extended period of demand despite the fact the Ld. CESTAT admitted the fact that there was no malafide on the part of the appellant?
(III) Whether demand is legally sustainable on limitation and extended period of demand under Section 11A of the Central Excise Act, 1944, was rightly invoked by the respondent department in the facts and circumstances of the present case?
(Downloaded on 01/06/2022 at 08:22:31 PM)(2 of 2) [EXCIA-193/2018] (IV) Any other substantial questions of law would be urged, if need so arise."
Issue notice to the respondent-assessee along with copy of substantial questions of law.
(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ JKP/Arun/16 (Downloaded on 01/06/2022 at 08:22:31 PM) Powered by TCPDF (www.tcpdf.org)