Gujarat High Court
Commissioner vs Deepak on 23 June, 2009
Author: Chief Justice
Bench: K.S.Radhakrishnan, Akil Kureshi
TAXAP/72920/2008 1/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 729 of 2008 ========================================================= COMMISSIONER OF CENTRAL EXCISE - Appellant(s) Versus DEEPAK CHEMICALS - Opponent(s) ========================================================= Appearance : MR YN RAVANI for Appellant(s) : 1, M/S TRIVEDI & GUPTA for Opponent(s) : 1, ========================================================= CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN and HONOURABLE MR.JUSTICE AKIL KURESHI Date : 23/06/2009 ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) The order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal for reconsideration of the question of applicability of section 11AC of the Central Excise Act in light of the judgments of the Apex Court in the case of Union of India v. Dharmendra Textile Processors, 2008 (231) E.LT. 3 and in the case of Union of India v. Rajasthan Spinning and Weaving Mills & anr., 2009 (92) RLT 691 (SC).
The appeal stands disposed of accordingly.
(K.S.RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) (vjn)