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Bombay High Court

Nirlon Ltd vs Commissioner Of Cgst And Central Excise on 23 October, 2018

Bench: M.S. Sanklecha, Riyaz I. Chagla

                                                                                  23-CEXA-76-18.doc




Sharayu Khot.
             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                ORDINARY ORIGINAL CIVIL JURISDICTION 
                 CENTRAL EXCISE APPEAL NO. 76 OF 2018
      M/s. Nirlon Ltd.                                                         ...Appellant
                Versus

      The Commissioner of CGST and Central  ...Respondent
      Excise
                                  ----------
      Mr. Sachin Chitnis, i/by Padmavati Patil, for the Appellant.
      Mr. Sham Walve, for the Respondent.
                                  ----------
                                                  CORAM : M.S. SANKLECHA   &
                                                             RIYAZ  I. CHAGLA, JJ.
                                                  DATE     : 23 October 2018

      ORDER :

1. Heard. Appeal admitted on the following substantial question of law:-

Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the Appellant is estopped from urging the issue of limitation, as the same was not urged in the earlier round of proceedings leading to the order dated 26th March 2003?
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.] 1 / 1 October 23, 2018 ::: Uploaded on - 25/10/2018 ::: Downloaded on - 27/10/2018 01:15:27 :::