Gujarat High Court
Roselabs Ltd & vs Commissioner Of Central on 1 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
ROSELABS LTDV/SCOMMISSIONER OF CENTRAL EXCISEAND CUSTOMS AHMEDABAD I....Opponent(s) O/TAXAP/719/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 719 of 2012 ================================================================ ROSELABS LTD & 1....Appellant(s) Versus COMMISSIONER OF CENTRAL EXCISEAND CUSTOMS AHMEDABAD I....Opponent(s) ================================================================ Appearance: MR PARESH M DAVE, ADVOCATE for the Appellant(s) No. 1 - 2 MR RJ OZA, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS.JUSTICE HARSHA DEVANI Date : 01/03/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Through this note for speaking to minutes, it is pointed out that in question(A) framed by us while admitting the tax appeal word not in the following expression was omitted due to typographical error was applicable .
Under the circumstances, question(A) shall read as under :
Whether the Customs, Excise and Service Tax Appellate Tribunal was right in law and in facts in not appreciating that the extended period of limitation was not applicable?
(AKIL KURESHI, J.) (HARSHA DEVANI, J.) raghu Page 2 of 2