Gujarat High Court
Commissioner Of Central Excise And ... vs Kay Bee Tax Spin Ltd....Opponent(S) on 8 December, 2014
Bench: Akil Kureshi, Vipul M. Pancholi
O/TAXAP/1269/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1269 of 2014
=============================================
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS....Appellant(s)
Versus
KAY BEE TAX SPIN LTD....Opponent(s)
=============================================
Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
=============================================
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI
Date : 08/12/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned counsel for the Revenue placed reliance on the decision of the Supreme Court in case of Weston Components Ltd. v. Commissioner of Customs, New Delhi reported in 2000(115) E.L.T. 278, to contend that the learned Tribunal has committed an error in holding that since the goods were cleared by execution of bond and were, therefore, not available for confiscation, no redemption fine could be imposed.
Issue Notice for final disposal returnable on 12th January 2015.
(AKIL KURESHI, J.) (VIPUL M. PANCHOLI, J.) Jani Page 1 of 1