COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I Vs. SAPNA ENGINEERING
LAWS(BOM)-2017-3-235
HIGH COURT OF BOMBAY
Decided on March 14,2017

Commissioner Of Central Excise, Mumbai-I Appellant
VERSUS
Sapna Engineering Respondents

JUDGEMENT

S.C.DHARMADHIKARI, J. - (1.) By this appeal, which was admitted on a substantial question of law, the Tribunal's Order is challenged.
(2.) The appeal is admitted on the following substantial question of law :- "Whether M/s. Neha Refrigeration was a necessary and/or proper party in the adjudication of the show cause notice which was issued to respondent No. 1 and therefore whether the Tribunal was right in interfering with the original order dated 29th January, 2004 passed by the Commissioner (Adjudication) and in allowing the appeals preferred therefrom "?
(3.) Upon hearing both sides, we do not think that the question, as framed, requires any answer for it did not arise in the facts and circumstances peculiar to this case.;


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