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Gujarat High Court

Commissioner - Central Excise & Customs ... vs Utsav Silk Mills....Opponent(S) on 4 May, 2015

Bench: Vijay Manohar Sahai, R.P.Dholaria

        O/TAXAP/1278/2008                                 JUDGMENT




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                            TAX APPEAL NO. 1278 of 2008



FOR APPROVAL AND SIGNATURE:



HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI


and
HONOURABLE MR.JUSTICE R.P.DHOLARIA

==========================================================

1     Whether Reporters of Local Papers may be allowed
      to see the judgment ?

2     To be referred to the Reporter or not ?

3     Whether their Lordships wish to see the fair copy of
      the judgment ?

4     Whether this case involves a substantial question of
      law as to the interpretation of the Constitution of
      India or any order made thereunder ?

==========================================================
COMMISSIONER - CENTRAL EXCISE & CUSTOMS SURAT-I....Appellant(s)
                           Versus
                UTSAV SILK MILLS....Opponent(s)
==========================================================
Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
RULE SERVED for the Opponent(s) No. 1
==========================================================

          CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
                 VIJAY MANOHAR SAHAI
                 and
                 HONOURABLE MR.JUSTICE R.P.DHOLARIA


                                      Page 1 of 3
        O/TAXAP/1278/2008                                  JUDGMENT




                           Date : 04/05/2015
                           ORAL JUDGMENT

(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)

1. We have heard Mr. R.J. Oza, learned Sr. Advocate, assisted by Ms. Rujuta Oza, learned counsel appearing on behalf of the appellant. None appears on behalf of the respondent though served.

2. Being aggrieved and dissatisfied with the order dated 25.2.2008 passed by the Customs Excise & Service Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short], the appellant has preferred the present tax appeal.

3. It appears that pursuant to the show cause notice issued to the respondent-assessee, it was adjudicated by the adjudicating authority, who, vide order in original dated 28.4.2006 confirmed the duty demand of Rs. 3,17,952/- and imposed penalty of Rs. 80,000/- upon the respondent. Being aggrieved by the said order in original, the respondent- assessee as also the revenue preferred separate appeals before the Commissioner[Appeals], who, vide order in appeal dated 31.10.2007 rejected the appeal of the respondent unit and allowed the appeal preferred by the revenue by enhancing the penalty to Rs. 3,17,952/-. Being aggrieved with the same, the respondent unit preferred an appeal before the Tribunal, who, vide order dated 25.2.2008, while confirming the duty, reduced the penalty to 25% of the duty amount. Being aggrieved with the same, the revenue has preferred the present appeal.

O/TAXAP/1278/2008 JUDGMENT

4. The total amount involved in this Tax Appeal is below Rs. 10.00 Lakh.

5. 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 Circular dated 17.8.2011, tax appeal involving the duty amount below Rs. 10 lakh is not maintainable and this Circular also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable since the amount involved in this appeal is below Rs. 10 Lakh.

(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) pirzada Page 3 of 3