M/S Gujarat Ambuja Exports Ltd vs Commissioner Of Central ... on 13 November, 2025
3. The details of the matter are
not being gone into in as much as
both sides agree that identical
issues stand decided by the
Tribunal in the precedent
decisions. Reliance in this regard
is made to the Tribunal's decision
in the case of Rajans Metals Pvt.
Ltd. Vs. CCE Rajkot reported in
2007 (8) STR 498 (Tri. Ahmd.). The
learned advocates appearing for
the appellants fairly agree that
the said decision of the Tribunal
stands subsequently followed in
number of other decisions. Both
sides also agreed that though a
tax appeal filed against the above
order stands admitted by the
Hon'ble High Court of Gujarat but
there is no interim order staying
Page 13 of 34
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NEUTRAL CITATION
C/TAXAP/815/2011 CAV JUDGMENT DATED: 13/11/2025
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the operation of the said
decision.