Gujarat High Court
Commissioner Of Central Excise & ... vs Shekhani Synthetics Industries (100 % ... on 13 October, 2010
Author: K.A.Puj
Bench: K.A.Puj
TAXAP/2403/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 2403 of 2009
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COMMISSIONER OF CENTRAL EXCISE & CUSTOMS SURAT - II -
Appellant(s)
Versus
SHEKHANI SYNTHETICS INDUSTRIES (100 % EOU) - 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 MR.JUSTICE K.A.PUJ
and
HONOURABLE MS.JUSTICE H.N.DEVANI
Date : 13/10/2010
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ)
1. Heard Mr.R.J.Oza, learned Senior Standing Counsel appearing for the revenue and perused the orders passed by the authorities below. We are of the view that substantial question of law does arise out of the order of the Tribunal and hence we formulate the following question as substantial question of law after admitting this Appeal.
"Whether in view of Section-125 read with Section-
TAXAP/2403/2009 2/2 ORDER 111(j) of the Customs Act, 1962 the Tribunal has committed substantial error of law in holding that no redemption fine is imposable on the respondent which is 100% EOU, since the offending goods were not physically available for seizure and confiscation ?"
2. Notice to the other side.
3. Additional paper book, if any, be filed within three weeks.
(K. A. PUJ, J.) (H. N. DEVANI, J.) kks