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Excise Duty

HC cannot decide on leviability of excise duty on a particular product if issue is already pending before Apex Court

Case Law Details

Case Name
Commissioner of Central Excise, Customs & Service Tax Vs Jindal South West Steel Ltd. (Karnataka High Court)
Date of Judgement/Order
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HIGH COURT OF KARNATAKA Commissioner of Central Excise, Customs & Service Tax Versus Jindal South West Steel Ltd. CEA NOs. 214, 215-218 OF 2010 JUNE 9, 2011 ORDER N. Kumar, J. – All these appeals are preferred by the Revenue which are admitted by this Court to consider the following substantial questions of law. (i)  Whether under the facts and circumstance of the case the Tribunal is right in modifying the demand though respondent have wrongly classified under Chapter Heading 2705 instead of 2811.90 of 1st Schedule to 1985 Tariff? (ii)  Whether under the facts and circumstances ...
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