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[Cites 1, Cited by 16]

Gujarat High Court

M/S. Cadila Pharmaceutical Limited. ­ vs Commissioner Of Central Excise ­ ... on 10 July, 2007

TAXAP/730/2007                                1/1                                          ORDER



             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                       TAX APPEAL No. 730 of 2007
========================================= 
         M/S. CADILA PHARMACEUTICAL LIMITED. ­ Appellant(s)
                                Versus
          COMMISSIONER OF CENTRAL EXCISE ­ Opponent(s)
========================================= 
Appearance :
MR PRANAV S TRIVEDI for Appellant(s) : 1,
None for Opponent(s) : 1,
========================================= 
            CORAM :  HONOURABLE THE CHIEF JUSTICE Y.R.MEENA

                          and

                          HONOURABLE MR.JUSTICE AKIL KURESHI



                                   Date : 10/07/2007 
                                      ORAL ORDER 

Heard learned counsel for the appellant.  Considering   the   submissions,   the   appeal   is   admitted   in   terms   of   the  following substantial question of law.

"Whether on the facts and circumstances of the case, the CESTAT is   correct   in   holding   that   the   demand   raised   by   the   Show   Cause   Notices   dated   06.12.2004   and   07.12.2004   is   not   barred   by   limitation under the proviso to Section 11A of the Central Excise   Act, 1944?"

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. ) ( AKIL KURESHI, J. ) kailash