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TAXAP/1688/2007 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1688 of 2007
=========================================================
THE
COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, SURAT-I - Appellant(s)
Versus
PRATIBHA
SYNTEX LTD. - Opponent(s)
=========================================================
Appearance :
MR
YN RAVANI for Appellant(s) : 1,
None for
Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 17/07/2008
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
1. Heard
the learned Counsel for the appellant. It is pointed out that Tax
Appeal Nos. 1348 of 2007 and 1624 of 2007 involving similar
controversy have been admitted.
2. Hence
Admit. The
following substantial question of law arises for consideration :
?SWhether, in the facts and
circumstances of the case, the Tribunal was justified in law in
setting aside the order whereby refund claim had been rejected on
the ground that the respondent-assessee has not challenged the
Annual Production Capacity fixed by the Commissioner???
3. To
be heard along with Tax Appeal Nos. 1348 of 2007 and 1624 of 2007.
(D.A.Mehta,
J.) (H.N.Devani,J.)
M.M.BHATT
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