Gujarat High Court
The Commissioner Of Central Excise & ... vs Suyog Fibre India Pvt. Ltd. & ... on 4 May, 2015
Author: Vijay Manohar Sahai
Bench: Vijay Manohar Sahai
O/TAXAP/1271/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1271 of 2008
FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of
the judgment ?
4 Whether this case involves a substantial question of
law as to the interpretation of the Constitution of
India or any order made thereunder ?
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THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURAT-
II....Appellant(s)
Versus
SUYOG FIBRE INDIA PVT. LTD. & 1....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
RULE NOT RECD BACK for the Opponent(s) No. 2
RULE UNSERVED for the Opponent(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
Page 1 of 3
O/TAXAP/1271/2008 JUDGMENT
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 04/05/2015
ORAL JUDGMENT
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)
1. We have heard Mr. R.J. Oza, learned Sr. Advocate, assisted by Ms. Rujuta Oza, learned counsel appearing on behalf of the appellant.
2. Being aggrieved and dissatisfied with the order dated 2.8.2007, passed by the Customs Excise & Service Tax Appellate Tribunal, Ahmedabad ["Tribunal" for short], the appellant has preferred the present tax appeal.
2. It appears that pursuant to the show cause notice issued to the respondent-assessee, it was adjudicated by the adjudicating authority, who, vide order in original dated 30.11.2000 demanded duty of Rs. 8,12,445/- and imposed equal amount of penalty. Being aggrieved with the same, the respondent preferred an appeal before the Tribunal, who, vide order dated 2.8.2007 allowed the appeal of the respondent. Being aggrieved with the said order passed by the Tribunal, the appellant-revenue has preferred the present appeal.
2. The total amount involved in this Tax Appeal is below Rs. 10.00 Lakh.
3. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V. STOVEC INDUSTRIES LTD., reported Page 2 of 3 O/TAXAP/1271/2008 JUDGMENT in 2014(33) STR 124 (Guj) held that in view of Circular dated 17.8.2011, tax appeal involving the duty amount below Rs. 10 lakh is not maintainable and this Circular also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable since the amount involved in this appeal is below Rs. 10 Lakh.
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) pirzada Page 3 of 3