Gujarat High Court
Jagdamba Polymers Ltd. vs Commissioner Of Central Excise ... on 19 December, 2006
TAXAP/864/2006 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 864 of 2006
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JAGDAMBA POLYMERS LTD. Appellant(s)
Versus
COMMISSIONER OF CENTRAL EXCISE Opponent(s)
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Appearance :
MR BD KARIA for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE ACTING CHIEF JUSTICE
CORAM :
Y.R.MEENA
and
HONOURABLE MR.JUSTICE A.S.DAVE
Date : 19/12/2006
ORAL ORDER
Heard Shri B.D.Karia, learned counsel for the appellant. The appeal is admitted in terms of the following substantial question of law.
"Whether in the facts and circumstances of the case, Custom, Excise & Service Tax Appellate Tribunal (CESTAT) West Zonal Bench erred in law in holding that the duty paid goods were stored in the warehouse without any prior permission in violation of Rule 57H and failed to consider that the appellant has availed Modvat credit under Rule 57G of Central Excise Rules 1944 ?"
TAXAP/864/2006 2/2 ORDER Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y.R.MEENA, Actg.C.J. ) ( A. S. DAVE, J. ) kailash