Gujarat High Court
Cce - Ahmedabad-Ii vs Intas Pharmaceuticals ... on 19 June, 2014
Author: M.R. Shah
Bench: M.R. Shah, K.J.Thaker
O/TAXAP/403/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 403 of 2014
With
TAX APPEAL NO. 404 of 2014
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CCE - AHMEDABAD-II....Appellant(s)
Versus
INTAS PHARMACEUTICALS LTD....Opponent(s)
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Appearance:
MR YN RAVANI, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE K.J.THAKER
Date : 19/06/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Both these appeals are admitted to consider the following substantial questions of law:
i. Whether in view of the facts as mentioned above, the CESTAT is correct in holding that provisions of Section 11D of the Central excise Act, 1944, are not applicable in this case ?
ii. Whether the goods generic medicine can be cleared on payment of duty by respondent, which are chargeable nil Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Aug 15 19:43:52 IST 2017 O/TAXAP/403/2014 ORDER rate of duty though law does not permit ?
iii. Whether the encashment of amount by debiting from Modvat/Cenvat account on clearance of the goods/generic medicine which are chargeable Nil rate of duty, is justifiable in the facts of this case ?
(M.R.SHAH, J.) (K.J.THAKER, J) mandora Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Aug 15 19:43:52 IST 2017