Gujarat High Court
The Commissioner Of Central Excise And ... vs Universal Chemicals And Industries ... on 20 August, 2015
Author: Harsha Devani
Bench: Harsha Devani, A.G.Uraizee
O/TAXAP/511/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 511 of 2015
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THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS.....Appellant(s)
Versus
UNIVERSAL CHEMICALS AND INDUSTRIES PVT.LTD.....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.G.URAIZEE
Date : 20/08/2015
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Heard Mr. R. J. Oza, learned senior standing counsel for the appellant.
Admit.
The following substantial question of law arises for consideration:
"Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that it is not permissible for the revenue to invoke extended period of limitation?"
(HARSHA DEVANI, J.) Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Aug 21 01:33:43 IST 2015 O/TAXAP/511/2015 ORDER (A.G.URAIZEE,J) parmar* Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Aug 21 01:33:43 IST 2015