1. These appeals filed by the revenue under Section 35G of the Central
Excise Act, 1944 (the Act) are directed against the orders passed by the
Customs, Excise and Service Tax Appellate Tribunal, Calcutta, (the
Tribunal) in Service Tax Appeal No. 75419 of 2014 and 75420 of 2014
dated 9th August, 2024. The revenue has raised the following substantial
questions of law for consideration:-
(i) Whether the impugned order dated 09.08.2024 passed by
the Learned Tribunal is in contrary to the Provisions of
Section 11B of Central Excise Act, 1944?
(ii) Whether the issue of unjust enrichment is squarely
applicable in the case of the respondent ?
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