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TAXAP/503/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 503 of 2009
=========================================
COMMISSIONER
OF CENTRAL EXCISE & CUSTOMS, DAMAN - Appellant(s)
Versus
SITARAM
GANAJI SAWARDEKAR - Opponent(s)
=========================================
Appearance
:
MR RJ OZA
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)
1. Though
appellant revenue has proposed as many as four questions in this
tax appeal stated to be substantial questions of law, a plain reading
of the impugned order of Customs Excise and Service Tax Appellate
Tribunal (the Tribunal) dated 04th August, 2008 indicates
that the appeal of revenue has been dismissed by the Tribunal only on
the ground of proceedings being barred by limitation as the extended
period for assessment was not available to the revenue. However, the
impugned order of Tribunal nowhere indicates that any opportunity of
hearing was granted to appellant revenue in relation to this
aspect before the Tribunal made the impugned order.
2. Hence,
admit. Following substantial question of law arises for
determination:-
Whether
on the facts and in the circumstances of the case, the Tribunal was
justified in law in deciding the issue of limitation without giving
an opportunity of hearing to appellant revenue on the said issue.
Notice
for final disposal returnable on 07th April, 2010.
(
D.A. Mehta, J. )
(
Harsha Devani, J. )
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