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TAXAP/583/2010 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 583 of
2010
=========================================================
COMMISSIONER,
CENTRAL EXICSE, CUSTOMS & SERVICE TAX, DAMAN - Appellant(s)
Versus
TUSHAR
SAMANI, AUTHORISED SIGNATORY OF M/S DIVYA PHARMA - Opponent(s)
=========================================================
Appearance
:
MR.VARUN
K.PATEL
for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 24th February 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Admit
for consideration of the following substantial questions of law :-
[1] “Whether,
in the facts and circumstances of the case, the respondent assessee
is legally entitled to get CENVAT credit of Special Excise Duty [SED]
paid on rejected goods under Rule 16 (1) of the Central Excise Rules,
2002 ?”
[2] “Whether,
in the facts and circumstances of the case, the learned CESTAT has
erred in law in holding that the demand having been raised beyond the
normal period of limitation is time barred ?”
[3] “Whether,
in the facts and circumstances of the case, the assessee is liable to
pay penalty under Rule 26 of the Central Excise Rules, 2002 read with
Rule 13 of erstwhile CENVAT Credit Rules, 2002 read with Section 11AC
of the Central Excise Act, 1944 ?”
To
be placed with Tax Appeal No. 516 of 2010.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
Prakash*
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