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Tribunal order giving effect to HC opinion cannot amount to review of its earlier order
Case Law Details
- Case Name
- M/s Devta Steel Rolling Mills Vs The Commissioner of Central Excise (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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HIGH COURT OF PUNJAB AND HARYANA
Devta Steel Rolling Mills
versus
Commissioner of Central Excise, Chandigarh
HEMANT GUPTA AND RITU BAHRI, JJ.
CEA NO. 14 OF 2013 (O&M)
FEBRUARY 22, 2013
JUDGMENT
Hemant Gupta, J.
The appellant has sought to raise following substantial question of law arising out of an order dated 02.01.2013 passed by Custom Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’):
“(i) Whether the impugned order is sustainable in the eyes of law based on a specific bar provided under section 35-C(4) of the Central Excise Act, 1944?
(ii) Whethe...
