Gujarat High Court
Commissioner Of Central Excise ... vs Gopala Polyplast Ltd....Opponent(S) on 7 May, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/339/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 339 of 2015
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COMMISSIONER OF CENTRAL EXCISE AHMEDABAD III....Appellant(s)
Versus
GOPALA POLYPLAST LTD....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 07/05/2015
ORAL ORDER
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned senior standing counsel Mr. R.J. Oza assisted by learned advocate Ms. Rujuta Oza for the appellant.
This tax appeal is admitted on the following substantial question of law:
"Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the respondent assessee is entitled to Page 1 of 2 O/TAXAP/339/2015 ORDER credit of duties paid by a 100% EOU on DTA clearance as per proviso to Section 3(1) of the Central Excise Act, 1944?
Issue notice to the respondent. Paper book to be filed within three months.
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) (pkn) Page 2 of 2