Gujarat High Court
Commissioner vs Pickol on 23 June, 2009
Author: Chief Justice
Bench: K.S.Radhakrishnan
Gujarat High Court Case Information System
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TAXAP/122420/2008 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1224 of 2008
=========================================================
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
PICKOL
FIBROTECH - Opponent(s)
=========================================================
Appearance
:
MR
YN RAVANI for
Appellant(s) : 1,
RULE
UNSERVED for
Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
and
HONOURABLE
MR.JUSTICE AKIL KURESHI
Date
: 23/06/2009
ORAL
ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) The order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal for reconsideration of the question of applicability of section 11AC of the Central Excise Act in light of the judgments of the Apex Court in the case of Union of India v. Dharmendra Textile Processors, 2008 (231) E.LT. 3 and in the case of Union of India v. Rajasthan Spinning and Weaving Mills & anr., 2009 (92) RLT 691 (SC).
The appeal stands disposed of accordingly.
(K.S.RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) (vjn) Top