Gujarat High Court
The Commissioner Of Central Excise vs Matsushita Lakhanpal Battery India ... on 18 December, 2007
TAXAP/1064/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1064 of 2007
======================================
THE COMMISSIONER OF CENTRAL EXCISE, VADODARA II
Appellant(s)
Versus
MATSUSHITA LAKHANPAL BATTERY INDIA LIMITED Opponent(s)
======================================
Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
======================================
CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 18/12/2007
ORAL ORDER
Heard learned counsel for the appellant. The appeal is admitted in terms of the following substantial question of law.
"(a) Whether the Tribunal is justified in holding that 8 % amount of value of the exempted goods cleared by the respondent to Indian Navy collected as excise duty is not to be deposited with the Central Government in terms of Section 11 D of the Central Excise Act, 1944 ?
(b) Whether 8 % of the value of the exempted goods cleared to Indian Navy, collected by the respondent as excise duty is or is not required to be deposited with the Central Government in terms of Section 11D which inter alia provides TAXAP/1064/2007 2/2 ORDER that every person who has collected any amount in excess of the duty assessed or determined and paid on any excisable goods from the buyer shall pay the amount so collected to the Central Government ?"
Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y. R. MEENA, C. J. ) ( J. C. UPADHYAYA, J. ) kailash