Gujarat High Court
The Commissioner Of Central Excise & ... vs Mahalaxmi Industries Opponent(S) on 31 January, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1454/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1454 of 2007
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THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURATI
Appellant(s)
Versus
MAHALAXMI INDUSTRIES Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 31/01/2008
ORAL ORDER
Heard the learned counsel for the appellant.
The appeal is admitted in terms of the following question: "Whether, in the facts and circumstances of the present case, the tribunal has erred in law in holidng that the charge of clandestine removal could not be upheld on the basis of kachcha delivery challans or the statement of the partner of the respondent clearly admitting the facts and whether the tribunal has erred in law in holding that despite the same the revenue was required to prove the case of clandestine removal beyond doubt?"
Issue notice to the other side. Paper book be filed within 3 months. List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) Mohandas/B