Gujarat High Court
The Commissioner Of Central Excise vs Nutan Texturisers....Opponent on 9 June, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/585/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 585 of 2008
FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE
MR. VIJAY MANOHAR SAHAI Sd/-
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA Sd/-
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1. Whether Reporters of Local Papers may be NO
allowed to see the judgment ?
2. To be referred to the Reporter or not ? NO
3. Whether their Lordships wish to see the fair NO
copy of the judgment ?
4. Whether this case involves a substantial NO
question of law as to the interpretation of the
constitution of India, 1950 or any order made
thereunder ?
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THE COMMISSIONER OF CENTRAL EXCISE, SURAT- II....Appellant
Versus
NUTAN TEXTURISERS....Opponent
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Appearance :
MR RJ OZA, Senior Central Government Standing Counsel assisted by Ms. Rujuta
Oza, Advocate for the Appellant.
RULE UNSERVED for the Opponent.
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
MR. VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 09/06/2015
ORAL JUDGMENT
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) Page 1 of 3 O/TAXAP/585/2008 JUDGMENT
1. We have heard Mr. R. J. Oza, learned Senior Central Government Standing Counsel assisted by Ms. Rujuta Oza appearing for the appellant - Revenue.
2. In this Tax Appeal, the Adjudicating Authority vide Order-in-Original dated 29.4.2003 confirmed modvat credit of Rs.69,925/- and imposed penalty of equal amount and imposed penalty of Rs.7,000/- on the Authorized Signatory of the respondent. Against the said order, the assessee preferred appeal before the Commissioner (Appeals) who rejected the appeal of the assessee vide order dated 6.1.2006. Against the said order, the assessee preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad who vide order dated 20.7.2007 partly allowed the appeal of the assessee and reduced the penalty to Rs.17,481/- from Rs.69,925/-. The said order of CESTAT is challenged by the Revenue in this Tax Appeal.
3. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS v. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) held that in view of instruction dated 17.8.2011, Tax Appeal below Rs.10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable.
Sd/-
(V.M.SAHAI, ACJ.) Sd/-
(R.P.DHOLARIA, J.)
Savariya
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O/TAXAP/585/2008 JUDGMENT
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