Gujarat High Court
Commissioner Of Central Excise vs Dashion Ltd....Opponent(S) on 1 May, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
COMMISSIONER OF CENTRAL EXCISE....Appellant(s)V/SDASHION LTD....Opponent(s) O/TAXAP/415/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 415 of 2013 ================================================================ COMMISSIONER OF CENTRAL EXCISE....Appellant(s) Versus DASHION LTD....Opponent(s) ================================================================ Appearance: MR YN RAVANI, ADVOCATE for the Appellant(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 01/05/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial question of law:-
Whether Customs Excise & Service Tax Appellate Tribunal committed an error in fact and in law in reversing the order of CIT(Appeals) confirming the demand for wrongfully availed Cenvat credit of Rs.1,07,07,142/- on the ground that the issue is revenue neutral?
We notice that the Revenue has also proposed another question with respect to penalty under Section 11AC of the Central Excise Act, 1944, which was deleted by the Tribunal. However, from the record, we gather that there is no material to even, prima facie, suggest that there was any fraud, collusion or willful misstatement or suppression of facts or controversy of the provisions of the Act or the Rules on the part of the assessee with intent to evade payment of duty. Such question is, therefore, not considered.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) SUDHIR Page 2 of 2