Bombay High Court
The Commissioner Of Cgst And Central ... vs Tk Toll Road Pvt Limited on 22 June, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
10.CEXA18_2021.DOC
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 18 OF 2021
The Commissioner of CGST and Central Excise ... Appellant
Versus
D.A. Toll Road Pvt. Ltd. ...Respondent
WITH
CENTRAL EXCISE APPEAL NO. 9 OF 2022
The Commissioner of CGST and Central Excise ... Appellant
Versus
G.F. Toll Road Pvt. Ltd. ...Respondent
WITH
CENTRAL EXCISE APPEAL NO. 8 OF 2022
The Commissioner of CGST and Central Excise ... Appellant
Versus
H.K. Toll Road Pvt. Ltd. ...Respondent
WITH
CENTRAL EXCISE APPEAL NO. 41 OF 2021
The Commissioner of CGST and Central Excise ... Appellant
Versus
P.S. Toll Road Pvt. Ltd. ...Respondent
WITH
CENTRAL EXCISE APPEAL NO. 5 OF 2022
The Commissioner of CGST and Central Excise ... Appellant
Thane Commissionerate
Versus
T.K. Toll Road Pvt. Ltd. ...Respondent
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10.CEXA18_2021.DOC
WITH
CENTRAL EXCISE APPEAL NO. 4 OF 2021
The Commissioner of CGST and Central Excise ... Appellant
Thane Commissionerate
Versus
J.R. Toll Road Pvt. Ltd. ...Respondent
WITH
CENTRAL EXCISE APPEAL NO. 19 OF 2021
The Commissioner of CGST and Central Excise ... Appellant
Versus
S.U. Toll Road Pvt. Ltd. ...Respondent
Mr. Karan Adik a/w. Mr. Ram Ochani for the appellant.
Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/b. PDS Legal for the
respondents.
_______________________
CORAM: G. S. KULKARNI &
JITENDRA JAIN, JJ.
DATED: 22 June, 2023
_______________________
P.C.
1. Heard learned counsel for the appellant and learned counsel for the respondents.
2. Admit on the following substantial questions of law:
"(i) Whether in the facts and circumstances of the case and in law, the Tribunal was correct in setting aside the demand of interest for the period from October 2010 to March 2012 for wrong availment of Cenvat Credit, despite clear provisions under Rule 14 of the Cenvat Credit Rules, 2004?Page 2 of 3
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10.CEXA18_2021.DOC
(ii) Whether in the facts and circumstances of the case and in law, the Tribunal was right in holding that though the assessees have wrongly taken Cenvat Credit but did not avail it, despite the fact that the assessee willfully took inadmissible credit by contravening the provisions of Cenvat Credit Rules, 2004?
(iii) Whether in the facts and circumstances of the case and in law, the CESTAT was right in setting aside the penalty imposed under Section 78 of the Finance Act, 1994 read with Rule 15 of the CENVAT Credit Rules, 2004?
3. Respondents waive service. Let the paper book of the proceedings before the authorities below be placed on record.
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