Gujarat High Court
Commissioner Of Central Excise And ... vs Eimco Elecon Limited Opponent(S) on 17 April, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/63620/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 636 of 2009
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS VADODARAI
Appellant(s)
Versus
EIMCO ELECON LIMITED Opponent(s)
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Appearance :
MR YN RAVANI for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 17/04/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial question/s of law.
"(a) Whether in a case where the payment of duty on enhanced value at a time of issue of supplementary invoices cannot be regarded as delayed payment of duty and whether interest HC-NIC Page 1 of 2 Created On Sat Jun 11 04:02:37 IST 2016 TAXAP/63620/2009 2/2 ORDER on such delayed payment is levilable under the provisions of Section 11AB of the Central Excise Act, 1944?
(b) Whether the finding of the Hon'ble Tribunal that interest on such delayed payment is not leviable, which is contrary to the provisions of Section 11AB of the Central Excise Act, 1944 is legal and proper?"
[K.S.RADHAKRISHNAN, C.J.] [AKIL KURESHI, J.] //smita// HC-NIC Page 2 of 2 Created On Sat Jun 11 04:02:37 IST 2016