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TAXAP/224/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No.224 of 2009
===================================================
COMMISSIONER-CENTRAL
EXCISE & CUSTOMS-Appellant(s)
Versus
SAURER
INDIA PRIVATE LIMITED - Opponent(s)
===================================================
Appearance
:
MS AMEE YAJNIK for Appellant(s) :
1,
None for Opponent(s) :
1,
===================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 10/03/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
This
appeal by revenue proposes following two questions, stated to be
substantial questions of law arising out of order dated 22.09.2008
made by the Customs, Excise and Service Tax Appellate Tribunal (the
Tribunal):
Whether the CESTAT is right
in allowing the appeal filed by the Assessee in respect of the
period prior to 30th June, 2003 which is contrary to
Board’s Circular No.49/11/2002 dated 18.12.2002?
Whether the CESTAT is right
in holding that the issue is no more resintegra by relying on an
earlier decision in the case of M/s. BPL Telecom Pvt. Ltd. — 2007
(5) STR 349 (TRI-BANG.) instead of relying on the latest decisions
in the case of M/s. Transformers and Electricals Kerala Ltd. –
2008(9) STR 285 (TRI-BANG.) – cited by the department?
It
is an accepted position that while passing the impugned order the
Tribunal has placed reliance on its own order dated 22.09.2008 in
the case of Kilburn Engineering Limited and no independent reasons
are assigned.
Hence,
for the reasons recorded in order of even date, rendered in Tax
Appeal No.225 of 2009 in the case of Commissioner, Central Excise
& Customs, Vadodara-II Vs. Kilburn Engineering Limited, in
absence of any substantial question of law, this appeal is
dismissed.
Sd/-
[D. A.
MEHTA, J]
Sd/-
[
H.N.DEVANI, J]
***
Bhavesh*
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