Gujarat High Court
Commissioner Of Central Excise vs Arbuda Industries & 3....Opponent(S) on 31 March, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
O/TAXAP/238/2009 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO.238 of 2009
FOR APPROVAL AND SIGNATURE:
HONOURABLE MS. JUSTICE HARSHA DEVANI
and
HONOURABLE MR. JUSTICE G.R.UDHWANI
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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?
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COMMISSIONER OF CENTRAL EXCISE....Appellant(s)
Versus
ARBUDA INDUSTRIES & 3....Opponent(s)
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Appearance:
MR DARSHAN M PARIKH, SR. STANDING COUNSEL for the Appellant(s)
No.1
MS AVANI S MEHTA, ADVOCATE for the Opponent(s) No.1 - 2
RULE SERVED for the Opponent(s) No.3
RULE UNSERVED for the Opponent(s) No.4
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CORAM: HONOURABLE MS. JUSTICE HARSHA DEVANI
and
HONOURABLE MR. JUSTICE G.R.UDHWANI
Date : 31/03/2016
ORAL JUDGMENT
(PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Apr 01 01:50:26 IST 2016 O/TAXAP/238/2009 JUDGMENT
1. Mr. Darshan Parikh, learned Senior Standing Counsel has invited the attention of the court to the instruction dated 17th December, 2015 issued by the Central Board of Excise and Customs providing for monetary limits below which, appeals shall not be filed before the Tribunal, High Court and the Supreme Court. It was pointed out that the monetary limit insofar as the High Court is concerned, is Rs.15,00,000/-, whereas in the facts of the present case, the demand is less than Rs.15,00,000/-. The attention of the court was also invited to a subsequent instruction dated 1st January, 2016 issued by the Central Board of Excise and Customs to the effect that the instruction dated 17th December, 2015 shall also apply to pending appeals.
2. In the aforesaid premises, the appeal is disposed of as the amount involved in the present case is less than the monetary limit prescribed for preferring an appeal before the High Court. However, in case there is any error in the computation of the demand involved or if for any reason, the instruction dated 17th December, 2015 is not applicable, it would be open for the appellant to seek revival of the appeal.
( Harsha Devani, J. ) ( G.R. Udhwani, J. ) hki Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Apr 01 01:50:26 IST 2016