COMMISSIONER OF CENTRAL EXCISE, PUNE III Vs. KUMAR HOUSING CORPORATION LTD
HIGH COURT OF BOMBAY
Commissioner Of Central Excise, Pune Iii
Kumar Housing Corporation Ltd
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(1.) We have heard both sides.
(2.) The Revenue is in appeal against the order passed by the Central Excise and Service Tax Appellate Tribunal (CESTAT) on 1st April, 2014.
(3.) Mr. Dwivedi learned counsel appearing in support of this appeal would not dispute that the eventual direction in this order is a remand to the adjudicating authority. However, he would submit that the tribunal has taken a definite view of the matter as is apparent from para 5.3 of the order under appeal and hence the remand is just a formality. It is, therefore, the Revenue is aggrieved and in any event, the appeal projects a substantial question of law.;
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