Gujarat High Court
Roselabs vs Commissioner
Author: Akil Kureshi
Bench: Akil Kureshi
TAXAP/719/2012 2/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 719 of 2012 ========================================================= ROSELABS LTD & 1 - Appellant(s) Versus COMMISSIONER OF CENTRAL EXCISEAND CUSTOMS AHMEDABAD I - Opponent(s) ========================================================= Appearance : MR PARESH M DAVE for Appellant(s) : 1 - 2. None for Opponent(s) : 1, ========================================================= CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS.JUSTICE HARSHA DEVANI Date : 08/11/2012 ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :
"A. Whether the Customs, Excise and Service Tax Appellate Tribunal was right in law and in facts in not appreciating that the extended period of limitation was applicable?
B. Whether the findings of the Tribunal were not perverse inasmuch as the Tribunal came to the conclusion that the appellant had not taken reasonable care as required under rule 7(2) of the Cenvat Credit Rules, 2002?"
C. Whether the order of the Tribunal in denying/disallowing cenvat credit to the appellant company for inputs purchased from Itisha Aluchem Industries is correct and valid in the facts of this case?
D. Whether the final order of the Tribunal rejecting appeals of the appellants thereby upholding all liabilities of cenvat credit, interest and penalties is valid and sustainable in the facts of this case?"
To be heard with Tax Appeal No.662 of 2012.
(Akil Kureshi, J.) (Harsha Devani, J.) (vjn)