Gujarat High Court
Commissioner - Central Excise Customs & ... vs Tarun Khanuja - Partner - M/S R K ... on 19 March, 2015
Author: Vijay Manohar Sahai
Bench: Vijay Manohar Sahai
O/TAXAP/424/2012 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 424 of 2012
FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
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1 Whether Reporters of Local Papers may be allowed to see
the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of the
judgment ?
4 Whether this case involves a substantial question of law as
to the interpretation of the Constitution of India or any order
made thereunder ?
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COMMISSIONER - CENTRAL EXCISE CUSTOMS & SERVICE TAX
DEPTT....Appellant(s)
Versus
TARUN KHANUJA - PARTNER - M/S R K ENTERPRISE....Opponent(s)
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Appearance:
MR GAURANG H BHATT, ADVOCATE for the Appellant(s) No. 1
RULE NOT RECD BACK for the Opponent(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
Page 1 of 2
O/TAXAP/424/2012 JUDGMENT
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 19/03/2015
ORAL JUDGMENT
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned advocate Mr. Gaurang H. Bhatt for the appellant.
2. In this case, the Commissioner, Central Excise & Customs, Vapi, imposed personal penalty of Rs. 5 lakh on Director by original order dated 28.1.2008. The penalty imposed by the Commissioner was set aside by the majority view taken by Customs Excise & Service Tax Appellate Tribunal vide order dated 28.11.2011. The order of CESTAT is under challenge in this tax appeal.
3. A Division Bench of this Court has held in COMMISSIONER OF CENTRAL EXCISE & CUSTOMS VS. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) 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 Division Bench decision, we dismiss this tax appeal as not maintainable.
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) (pkn) Page 2 of 2