Gujarat High Court
M/S Gujarat Boron Derivatives Pvt. Ltd. vs Commissioner Of Central Excise And ... on 26 April, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/TAXAP/479/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL No. 479 of 2018
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M/S GUJARAT BORON DERIVATIVES PVT. LTD.
Versus
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX VADODARA - II
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Appearance:
Mr DEVEN V PARIKH Sr Advocate with Mr NIRAV P SHAH, Advocate for the
PETITIONER
for the RESPONDENT(s) No. 1
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CORAM:Â HONOURABLE Mr. JUSTICE AKIL KURESHI
and
HONOURABLE Mr. JUSTICE B.N. KARIA
26th April 2018
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Tax Appeal is admitted for consideration of the following substantial question of law :
"Whether or not the Tribunal erred in law in not considering bona fide belief of the appellants in availing credit in the facts and circumstances of the case and confirming demand invoking extended period of limitation ?"
[Akil Kureshi, J.] [B.N Karia, J.] Prakash Page 1 of 1