Gujarat High Court
Commissioner Of Central Excise vs Sumilon Industries ... on 20 March, 2014
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/114/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 114 of 2014
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COMMISSIONER OF CENTRAL EXCISE....Appellant(s)
Versus
SUMILON INDUSTRIES LTD....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 20/03/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Counsel for the appellant submitted that the Appellate Commissioner and the Commissioner have relied on the decision of the Bombay Bench of CEGAT in case of Reliance Industries Limited vs. Commissioner of Central Excise and Customs, Ahmedabad reported in 2003(152) E.L.T. 423 (Tri.-Mumbai), which judgment has been carried in appeal by the Revenue and the Supreme Court has admitted the appeal, which is still pending.
2. Tax Appeal is admitted for consideration of Page 1 of 2 O/TAXAP/114/2014 ORDER following substantial question of law:-
"Whether in facts and circumstances of the case, Customs, Excise & Service Tax Appellate Tribunal was right in holding that it was optional for the assessee whether to avail of exemption Notification No.10/2003 dated 1.3.2003 or not?"
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) SUDHIR Page 2 of 2