Bombay High Court
The Commissioner Cgst And Central ... vs New Kamath Tobacco Co. Pvt. Ltd on 26 September, 2019
Author: Nitin Jamdar
Bench: M.S.Sanklecha, Nitin Jamdar
1 194 CEXA 162 - 2019.doc
Sequeira
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 162 OF 2019
The Commissioner CGST & Central Excise
Thane Commissionerate .. Appellant
Vs
New Kamath Tobacco Co.Pvt.Ltd. .. Respondent
Mr.Pradeep S.Jetly a/w J.B.Mishra, for the Appellant.
CORAM : M.S.SANKLECHA &
NITIN JAMDAR, JJ.
Date : 26 September 2019.
P.C. :
Heard.
2. Admit on the following substantial questions of law.
(a) Whether the Central Excise and Service Tax Appellate Tribunal rightly appreciated Rule 2(b) along with the Explanation to Rule 5 of Chewing Tobacco and Unmanufactured Tobacco (Capacity Determination and Collection of Duty) Rules, 2010 while holding that the machines installed by the assessee are multiple track/multiple line?::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 00:12:19 :::
2 194 CEXA 162 - 2019.doc
(b) Whether the Central Excise and Service Tax Appellate Tribunal was right in holding that there is no evidence with regard to non-compliance of Rule 6 of Chewing Tobacco and Unmanufactured Tobacco (Capacity Determination and Collection of Duty) Rules, 2010, by the assessee?
(NITIN JAMDAR, J.) (M.S.SANKLECHA, J.) ::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 00:12:19 :::