Gujarat High Court
Messrs Bhagwati Spherocast Pvt Ltd vs The Commissioner Of Central Excise, ... on 21 February, 2019
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/TAXAP/42/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 42 of 2019
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MESSRS BHAGWATI SPHEROCAST PVT LTD
Versus
THE COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD -II
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Appearance:
MR PARESH M DAVE(260) for the PETITIONER(s) No. 1,2
for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 21/02/2019
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mr. Paresh Dave, learned advocate for the appellants.
2. ADMIT.
The following substantial question of law arises for consideration;
Whether the Customs Excise and Service Tax Appellate Tribunal was justified in holding that it was permissible to the Revenue to invoke larger period of limitation vide show cause notices dated 22.10.2007 and 14.11.2007 when three showcause notices for larger period of limitation had been issued to the Page 1 of 2 C/TAXAP/42/2019 ORDER appellants in the past for the same cause of dispute ?
2. Having regard to the controversy in the present case, which lies in a very narrow compass, issue Notice for final disposal, returnable on 28.03.2019.
(HARSHA DEVANI, J) (A. P. THAKER, J) PRAVIN KARUNAN Page 2 of 2