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TAXAP/1494/2007 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1494 of 2007
======================================
COMMISSIONER
OF CENTRAL EXCISE& CUSTOMS, SURAT-I - Appellant(s)
Versus
KEWAL
QUALITY TEX (P) LTD. - Opponent(s)
======================================
Appearance
:
MR HARIN P RAVAL for
Appellant(s) : 1,
None
for Opponent(s) : 1,
======================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE
MR.JUSTICE J.C.UPADHYAYA
Date
: 10/01/2008
ORAL
ORDER
Heard the learned counsel for the
appellant. Considering the submissions, the appeal is admitted in
terms of the following substantial question of law :-
?S[a] Whether,
in the facts and circumstances of the case, the Tribunal is
justified in partly allowing the appeal of the present respondent and
further reducing the mandatory penalty leviable under Rule
96ZQ[5][ii] of the Central Excise Rules, 1944 being the amount
equivalent to amount of duty short paid by allowing partly the appeal
of the party [ respondent herein]???
Issue
notice to the other side. Paper Book be filed within three months.
List the appeal for final hearing after three months.
(
Y. R. MEENA, C.J.)
(
J .C. UPADHYAYA, J. )
*
Pansala.
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