Gujarat High Court
Commissioner Of Central Excise & ... vs Manikchand G Sharma - Directorof M/S ... on 23 September, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1754/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1754 of 2008
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COMMISSIONER OF CENTRAL EXCISE & CUSTOMS -
Appellant(s)
Versus
MANIKCHAND G SHARMA - DIRECTOROF M/S SURESH
SYNTHETICS - Opponent(s)
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Appearance :
MR GAURANG H BHATT for the Appellant.
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE ANANT S.
DAVE
Date : 23/09/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Heard learned counsel for the appellant.
Admit.
Issue notice of admission to the respondent on the following substantial questions of law.
(1)"Whether or not removal of goods by a 100% EOU for fulfilment of export obligation i.e. deemed export are chargeable to excise duty equivalent to aggregate of Customs duty under proviso to Section 3(1) of the Central Excise Act, 1944 or otherwise ?"
TAXAP/1754/2008 2/2 ORDER (2)"Whether or not the concept of "deemed export" can be made applicable to the Central Excise Act to hold that removal of such goods is not chargeable to Central Excise duty equal to the aggregate of the Customs duty under proviso to Section 3(1) of the Central Excise Act, 1944 ?"
(3)"Whether or not the goods manufactured by a 100% EOU can be removed as other supplies in DTA to customers without payment of duty for fulfilment of the export obligation in terms of para 9.10(b) of the EXIM policy 1997-2002 and receipt of payment thereof in foreign exchange can exempt them from the payment of duty under the Central Excise Act, 1944/Customs Act, 1962 ?".
Post the Appeal with Tax Appeals No. 133, 134 and 136 of 2007.
(K.S.Radhakrishnan,CJ) (Anant S Dave,J) ***darji