Commissioner Of Central Excise ... vs We Have Heard Mr.R.J. Oza

(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)

1. We have heard Mr.R.J. Oza, learned Senior Advocate assisted by Ms.Rujuta Oza, learned counsel for the appellant.

2. These appeals are admitted on the following substantial common questions of law:

"(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that removal of goods by a 100% EOU to its sister concern situate in domestic tariff area is not sale transaction and consequently not liable for payment of Page 1 of 2 O/TAXAP/129/2015 ORDER special additional duty of customs by the respondent ?

(b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in allowing appeal of the respondent with consequential reliefs by placing reliance in the case of M/s. Micro Inks Ltd. v. Commissioner of Central Excise and Service Tax, Daman, without recording jurisdictional facts of both the cases and recording its finding thereon as to the applicability of decision in the case of M/s.Micro Inks Ltd. (supra)?"

3. Paper book be filed within three months.

(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) rakesh/ Page 2 of 2