Commissioner Of Central Excise ... vs Reclamation Welding ... on 19 February, 2015

[Cites 1, Cited by 4]

Gujarat High Court

Commissioner Of Central Excise ... vs Reclamation Welding ... on 19 February, 2015

Bench: Vijay Manohar Sahai

         O/TAXAP/92/2015                                  JUDGMENT




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                           TAX APPEAL NO. 92 of 2015



FOR APPROVAL AND SIGNATURE:



HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI


and
HONOURABLE MR.JUSTICE R.P.DHOLARIA

================================================================

1     Whether Reporters of Local Papers may be allowed to see
      the judgment ?

2     To be referred to the Reporter or not ?

3     Whether their Lordships wish to see the fair copy of the
      judgment ?

4     Whether this case involves a substantial question of law as
      to the interpretation of the Constitution of India or any order
      made thereunder ?

================================================================
    COMMISSIONER OF CENTRAL EXCISE AHMEDABAD I....Appellant(s)
                           Versus
             RECLAMATION WELDING LTD....Opponent(s)
================================================================
Appearance:
MR RJ OZA, SR.ADVOCATE assisted by MS RUJUTA OZA, ADVOCATE for
the Appellant(s) No. 1
MR AMIT LADDHA, ADVOCATE FOR MR HARDIK P MODH, ADVOCATE for
the Opponent(s) No. 1
================================================================

          CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
                 VIJAY MANOHAR SAHAI


                                    Page 1 of 2
          O/TAXAP/92/2015                                           JUDGMENT



                      and
                      HONOURABLE MR.JUSTICE R.P.DHOLARIA

                                  Date : 19/02/2015


                                  ORAL JUDGMENT

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

1. We have heard Mr.R.J.Oza, learned senior counsel assisted by Ms.Rujuta Oza, learned counsel for the appellant and Mr.Amit Laddha, learned counsel for Mr.Hardik Modh, learned counsel for the respondent.

2. This Tax Appeal raises the question about valuation for the purpose of assessment of central excise duty. Under section 35-G of the Central Excise Act, 1944, the High Court does not have any power to decide such tax appeal and it can only be decided by the Apex Court under section 35-L of the Central Excise Act, 1944. Therefore, this appeal is dismissed as not maintainable with a liberty to the appellant to challenge the impugned order before the Apex Court. Notice is discharged. No costs.

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

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