Gujarat High Court
The Commissioner Of Customs vs M/S Hindalco Industries ... on 12 March, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/1655/2007 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1655 of 2007
FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE
MR. VIJAY MANOHAR SAHAI Sd/-
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA Sd/-
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1. Whether Reporters of Local Papers may be NO
allowed to see the judgment ?
2. To be referred to the Reporter or not ? NO
3. Whether their Lordships wish to see the fair NO
copy of the judgment ?
4. Whether this case involves a substantial NO
question of law as to the interpretation of the
constitution of India, 1950 or any order made
thereunder ?
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THE COMMISSIONER OF CUSTOMS,....Appellant
Versus
M/S HINDALCO INDUSTRIES LTD.....Opponent
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Appearance :
MR RJ OZA, SENIOR CENTRAL GOVERNMENT STANDING COUNSEL
ASSISTED BY MS RUJUTA OZA, ADAVOCATE for the Appellant.
MR BL NARASIMHAN, ADVOCATE for the Opponent.
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
MR. VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 12/03/2015
ORAL JUDGMENT
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) Page 1 of 3 O/TAXAP/1655/2007 JUDGMENT
1. We have heard Mr. R. J. Oza, learned Senior Central Government Standing Counsel assisted by Ms. Rujuta Oza, learned counsel appearing for the appellant and Mr. B. L. Narasimhan, learned counsel appearing for the assessee.
2. In this Tax Appeal, the respondent applied for refund of Rs.1,11,187/- on 6.6.2006 in respect of Bill of Entry No.F-017/05-06 dated 15.4.2005 which was finally assessed on 1.3.2006. This case was adjudicated by the Adjudicating Authority vide Order-In- Original dated 6.9.2006 sanctioned refund of Rs.20,746/- and ordered to credit the refund amount to the Consumer Welfare Fund. Against the said order, the assessee preferred appeal before the Commissioner (Appeals) who vide order dated 29.12.2006 allowed the appeal of the assessee. Against the said order, the Revenue preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad who vide order dated 18.5.2007 dismissed the appeal of the Revenue. The said order of CESTAT is challenged by the Revenue in this Tax Appeal.
3. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS v. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) held that in view of instruction dated 17.8.2011, tax appeal below Rs.10 Lacs is not maintainable and this instruction also Page 2 of 3 O/TAXAP/1655/2007 JUDGMENT applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable.
Sd/-
(V.M.SAHAI, ACJ.) Sd/-
(R.P.DHOLARIA, J.) Savariya Page 3 of 3