Gujarat High Court
Commissioner Of Central Excise And ... vs M/S Mahavir Dyeing & Printing Mills - ... on 23 July, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/152020/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1520 of 2008
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS SURAT-I -
Appellant(s)
Versus
M/S MAHAVIR DYEING & PRINTING MILLS - Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 23/07/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Admit.
Issue notice on the following substantial questions of law:
1. Whether in the facts and circumstances of the case, the Tribunal is justified in placing reliance on the decision of the Hon'ble Bombay High Court rendered in Om Textile Pvt. Ltd. Vs. CCE, Belapur, 2006(74) RLT 333(Bom)?
2. Whether, in the facts and circumstances of the case, the Tribunal is justified and has committed error of law in holding that TAXAP/152020/2008 2/2 ORDER irrespective of the fact of challenging of fixation of annual production capacity, the law declared by the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. SPBL, 2002 (63) RLT 644(SC) has to be taken into account and whether the Tribunal is justified in setting aside the impugned order and remanding the matter back to the original adjudicating authority for decision afresh?
Post the matter along with Tax Appeal No.509/2008.
(K.S.RADHAKRISHNAN,C.J.) (AKIL KURESHI,J.) (raghu)