Gujarat High Court
Commissioner Of Central Excise& ... vs Shree Ram Printers Opponent(S) on 20 December, 2007
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1022/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1022 of 2007
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COMMISSIONER OF CENTRAL EXCISE& CUSTOMS Appellant(s)
Versus
SHREE RAM PRINTERS Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 20/12/2007
ORAL ORDER
Heard learned Counsel for the appellant. The Appeal is admitted in terms of the following question: "Whether, the Tribunal is justified in holding that the revenue could not invoke extended time limit for demanding duty under the proviso to Section 11A[1] of the Central Excise Act, 1944 and whether or not the Tribunal is justified in setting aside the penalty under Rule 173Q of the Central Excise Rules, 1944?
Issue notice to the other side. Paper book be filed within 3 months.
List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) [sn devu]pps/B