Gujarat High Court
Commissioner Of Central Excise& ... vs M/S Innovative Instruments Pvt Ltd ... on 18 September, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1585/2008 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1585 of 2008
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COMMISSIONER OF CENTRAL EXCISE& CUSTOMS VADODARAII Appellant(s)
Versus
M/S INNOVATIVE INSTRUMENTS PVT LTD Opponent(s)
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Appearance :
MR RJ OZA for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE ANANT S. DAVE
Date : 18/09/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial question of law : "Whether in the facts and circumstances of the case, the Tribunal is justified and has committed an error of law in holding that not informing the department about payment of CVD by entries in the DEPB scrip does not amount to suppression of fact by an assessee merely on the strength of maintenance of records which is subject matter of audit?"
(K.S.RADHAKRISHNAN, C.J.) (ANANT S. DAVE, J.) *pvv