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TAXAP/607/2011 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 607 of 2011
With
TAX
APPEAL No. 635 of 2010
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COMMISSIONER
OF CENTRAL EXCISEAND CUSTOMS, VADODARA-11 - Appellant(s)
Versus
M/S
VINY ROYAL PLASTICOATS P LTD - Opponent(s)
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Appearance
:
MR
YN RAVANI for Appellant(s) : 1,
None for Opponent(s) :
1,
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CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 17/03/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Tax
Appeal is admitted for consideration of following substantial
questions of law :-
“(1) Whether Tribunal committed error in interpreting Rule
57AB(2)(b) of Central Excise Rules, 1944, by allowing credit in
respect of the additional duty under Section 3 of the Additional
Duties of Excise (Textiles & Textiles Articles) Act, 1978 and
credit in respect of the Additional Duty of excise under Section 3
of the Additional Duties of Excise (Goods of Special Importance) Act,
1957 to be utilized towards the payment of duty of excise leviable on
the final products under any of these two Acts or only on the duty
leviable on the final products under the respective Acts?
(2) Whether the Provision of the Central Excise Act permit Cash
Refund of accumulated credit on account to any reason.?”
To
be heard with Application No.4 of 2003.
(Akil
Kureshi, J. )
(Ms.
Sonia Gokani, J.)
sudhir
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