Gujarat High Court
Commissioner vs Unknown on 11 November, 2011
Gujarat High Court Case Information System
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TAXAP/194/2011 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 194 of 2011
=========================================================
COMMISSIONER
OF CENTRAL EXCISEAND CUSTOMS, SURAT-II - Appellant(s)
Versus
IQBAL
JUSUF MEMON - Opponent(s)
=========================================================
Appearance
:
MR
GAURANG H BHATT
for
Appellant
None for
Opponent
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI 11th November 2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Department
has filed this Appeal challenging the judgment of the Tribunal dated
1st July 2010.
Issue
pertains to reduction of penalty on the director from Rs. 50,000/= to
Rs. 25,000/=. The amount involved is small and is also within the
prescribed limit by the Circular of the Board, permitting the
Department to file appeals before the High Court. Tax Appeal is,
therefore, dismissed only on the ground of smallness of the claim.
{Akil Kureshi, J.}
{Ms. Sonia Gokani,
J.}
Prakash*
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