Gujarat High Court
Himanshu Traders vs Commissioner Of Central Excise And ... on 22 January, 2014
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/299/2012 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 299 of 2012
With
TAX APPEAL NO. 301 of 2012
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HIMANSHU TRADERS....Appellant(s)
Versus
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS....Opponent(s)
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Appearance:
MR NIRAV P SHAH, ADVOCATE for the Appellant(s) No. 1
MR GAURANG H BHATT, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 22/01/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax appeals are admitted for consideration of following substantial questions of law :
(1) Whether the tribunal erred in law in holding that Himanshu Auto Private Limited can be clubbed with other entities, in light of the contents of the circular No.6/92 dated 29.5.1992?
(2) Whether the tribunal even otherwise erred in law in clubbing clearances of Himanshu Auto Private Limited with the other entities without there being any factual or legal basis to do so and whether such a finding is perverse?Page 1 of 2
O/TAXAP/299/2012 ORDER
(AKIL KURESHI, J.)
(MS SONIA GOKANI, J.)
raghu
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