Gujarat High Court
Commissioner - Central Excise Customs ... vs Nissan Copper Pvt Ltd on 2 July, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
TAXAP/276/2012 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 276 of 2012
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COMMISSIONER - CENTRAL EXCISE CUSTOMS AND SERVICE TAX -
VAPI
Versus
NISSAN COPPER PVT LTD
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI
and
HONOURABLE MR.JUSTICE N.V. ANJARIA
Date : 02/07/2012
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 We have heard Mr. Gaurang Bhatt, learned standing counsel for the Revenue.
2.0 Admit.
3.0 We formulate the following substantial questions of law.
"[A] Whether the Ld. CESTA Tribunal is justified the eye of law, in the facts and the circumstances of the case, holding (by majority decision) that the Cenvat Credit of Rs.20,74,449/ taken on copper foils by the assessee is admissible? or it is not admissible (as held by the minority decision)?
[B] Whether the Ld. CEST Tribunal is justified in the ye of law, in view of the facts and circumstances of the case, in holding (by majority decision) that the penalty of HC-NIC Page 1 of 2 Created On Fri Mar 04 01:59:31 IST 2016 TAXAP/276/2012 2/2 ORDER Rs.20,74,449/ is not imposable on M/s. Nissan Copper Pvt. Ltd., Umbergaon, under Section 11 AC of the Central Excise Act, 1944? or imposable (as held by the minority decision)?
4.0 Issue Notice to the respondent. Paperbook be ready within three months.
[V. M. SAHAI, J.] [N. V. ANJARIA, J.] Amit HC-NIC Page 2 of 2 Created On Fri Mar 04 01:59:31 IST 2016