Commissioner Of Central Cst And vs M/S Jmw India Pvt. Ltd
2021 Latest Caselaw 1382 j&K

                                                                      Sr. No. 14
            HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                            AT JAMMU
                                                 CEA No. 82/2018

Commissioner of Central CST and                        .....Appellant(s)/Petitioner(s)
Central Excise Jammu
                         Through: Mr. Jagpaul Singh, Advocate.
                   Vs

M/s JMW India Pvt. Ltd.                                          ..... Respondent(s)
                         Through: Mr. Amar Pratap Singh, Advocate.

Coram: HON'BLE MR. JUSTICE DHIRAJ SINGH THAKUR, JUDGE
       HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE

                                     ORDER

01.11.2021

We have heard learned counsel for the parties. Upon hearing learned

counsels, the following substantial questions of law are framed for consideration: -

a. Whether the findings recorded by the Tribunal in favour of the respondents

are perverse and contrary to the evidence on record;

b. Whether the Tribunal was justified in placing reliance upon the retracted

statement during cross-examination, belatedly recorded after a period of

more than one year and is contrary to the judgment of the Apex Court

reported in (2007) 4 SC 118.

c. Whether the Tribunal was right in holding that the refunds once sanctioned

could not be recovered back by the Revenue Department by initiating

proceedings under Section 11-A of the Central Excise Act without

challenging the same.

List for consideration on 28.12.2021.

                            (Puneet Gupta)             (Dhiraj Singh Thakur)
                                Judge                         Judge
Jammu
01.11.2021
Naresh