Gujarat High Court
C.C.E And S.T. Ahmedabad vs Sunrise Stainless P. Ltd on 19 January, 2021
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, Ilesh J. Vora
C/TAXAP/258/2020 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 258 of 2020
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C.C.E AND S.T. AHMEDABAD
Versus
SUNRISE STAINLESS P. LTD
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Appearance:
MR ANKIT SHAH(6371) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA
Date : 19/01/2021
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. This tax appeal at the instance of the revenue, is ordered to be admitted on the following substantial questions of law:-
(i) Whether in the facts and circumstances of the case, the Hon'ble Tribunal has committed a gross legal error by giving perverse findings without appreciating the evidence on record and the degree of proof required to establish a case of clandestine removal against the assessee?
(ii) Whether in the facts and circumstances of the present case, the Hon'ble CESTAT is erred in allowing the party Appeal merely on the basis of submissions made by the assessee that too with no contrary evidence and without examining the material evidences on record mentioned and discussed in the adjudication order?
(iii) Whether the evidences in the form of documents and Page 1 of 2 Downloaded on : Thu Jan 21 01:38:36 IST 2021 C/TAXAP/258/2020 ORDER electronic devices like pen drive and the circumstantial evidences gathered and discussed in the adjudication order, which are corroborative to each other, cannot be relied to establish the case of revenue, despite the observation of the Apex Court in various alike cases as discussed and relied upon under the grounds of appeal?
(iv) Whether in the facts and circumstances of the present case, the Hon'ble CESTAT was right in rejecting and not taking into consideration the printouts derived from pen drive and holding them as inadmissible for failure to meet the conditions specified in Section 36B of the Central Excise Act, despite of the material facts on record that the print out of pen drive data are not alone relied upon but, they are corroborative with other physical evidences gathered in this case and also duly explained and confessed by different entities?
(v) Whether in the facts and circumstances of the case, Tribunal is justified in holding that no case for penalty is made out?
(vi) Other questions of law may be framed by the Hon'ble Court looking to the pleadings raised by the Revenue and facts and evidence on record and pass such order as the Hon'ble Court may deem proper in the matter."
2. Issue notice to respondent.
(J. B. PARDIWALA, J) (ILESH J. VORA,J) P.S. JOSH Page 2 of 2 Downloaded on : Thu Jan 21 01:38:36 IST 2021