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TAXAP/93/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 93 of 2010
=========================================================
COMMISSIONER
- CENTRAL EXCISE CUSTOMS & SERVICE TAX - DAMAN - Appellant(s)
Versus
SHAKUN
POLYMERS - Opponent(s)
=========================================================
Appearance
:
MR
RJ OZA for
Appellant(s) : 1,
RULE SERVED for Opponent(s) : 1,
M/S TRIVEDI
& GUPTA for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 21/04/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
From
the perusal of documents on record, we find that Tax Appeal in the
present case is less than Rs. 1 lakhs. We further find that Central
Board of Excise & Customs, vide its circular dated 20.10.2010
specified certain minimum monetary limits to carry the issues in
appeal and further appeals. This circular effectively superseded
previous similar circular dated 10.11.2008. It is not in dispute that
the tax effect is less than the limits prescribed in either of the
two circulars.
Under
the circumstances, we notice that when the Tax appeal was filed, the
limit prescribed under circular of 10.11.2008 was prevailing. Being a
small claim, this Tax Appeal is not entertained only on that ground.
It is clarified that legal issues involved in appeal have not been
examined and would be examined in future if need so arises in
appropriate case.
Disposed
of accordingly.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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