2018 (10) TMI 1371 – BOMBAY HIGH COURT – 2019 (365) E.L.T. 319 (Bom.) – Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the appellant did not have sufficient unutilised credit balance during each of the months for which the demand is raised in the face of the Chartered Accountant's certificate on record? – Held that:- The impugned order of the Tribunal has disregarded the Chartered Accountant's certificate and without giving any reasons came to the conclusion that the appellant did not have excess unutilised credit available during the month for which demand was issued. Thus, this makes the order bad as being an order without reasons – the appeal is restored to the file of th
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: Ms. Mansi Patil For the Respondent : Mr.Vijay Kantharia with Mr.J.B.Mishra ORDER P.C.: This appeal under section 35G of the Central Excise Act, 1944 challenges the order dated September 28, 2017 passed by the Custom, Excise and Service Tax Appellate Tribunal, Mumbai (the Customs, Excise and Service Tax Appellate Tribunal (for short the Tribunal )). 2. Ms.Manasi Patil, the learned counsel appearing for the appellant urges the following substantial questions of law for our consideration is :- a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the appellant did not have sufficient unutilised credit balance during each of the months for which the demand is raised in the face of
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reversed. This was after rejecting the evidence in the form of Chartered Accountant's certificate which shows month- wise balance of credit available. This would establish that the appellant had total credit available in excess of that utilised during the months for which demand has been made. Thus, it follows that the wrongly taken credit was not utilised by the appellant so as to charge any interest. 6. The impugned order of the Tribunal has disregarded the Chartered Accountant's certificate and without giving any reasons came to the conclusion that the appellant did not have excess unutilised credit available during the month for which demand was issued. Thus, this makes the order bad as being an order without reasons. In the ab
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