The Commissioner of CGST &K Central Excise Navi Mumbai Commissionerate Versus M/s. Bharat Bijlee Ltd.
Central Excise
2018 (9) TMI 1203 – BOMBAY HIGH COURT – TMI
BOMBAY HIGH COURT – HC
Dated:- 14-9-2018
NOTICE OF MOTION NO. 332 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 56 OF 2018
Central Excise
M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
Mr. Bhuvan Thakker I/b Malvi Ranchoddas & Co. for the appellant
Mr. Pradeep S. Jetly a/w Mr. J.B. Mishra for the applicant
P.C.
1. This motion has been taken out for condonation of 11 days delay in filing the appeal arising under the Central Excise Act, 1944 (Act) from the order dated 17th August, 2017 passed by the Customs, Excise and Service Tax Tribunal (Tribunal).
2. Mr. Thakker, lear
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ons of the Hon'ble Supreme Court. Therefore, according to him this appeal would be maintainable before this Court.
4. We note that as impugned order is the subject matter of appeal which has been admitted by the Hon'ble Supreme Court. This could only be on the Hon'ble Supreme Court being satisfied that the issue arising in the appeal is with regard rate of duty or valution i.e. pertaining to orders appealable under the Act before it. Moreover, we have already held in APM Terminals (I) Pvt. Ltd. Vs. Commissioner of Central Excise (C.E. Appeal N.124 of 2017) dated 6th September, 2018 and in Commissioner of Central Excise Vs. Eon Hinjewadi Infrastructure (P) Ltd. (Central Excise Appeal No.61 of 2017) decided on 3rd September, 2018
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