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TAXAP/557/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 557 of 2010
=================================================
COMMISSIONER
OF CENTRAL EXCISE, AHMEDABAD - II - Appellant(s)
Versus
M/S
NOVA PETROCHEMICALS LIMITED - Opponent(s)
=================================================
Appearance
:
MR
DARSHAN M PARIKH for Appellant(s) : 1,
None for Opponent(s) :
1,
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CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MISS JUSTICE S.G.GOKANI
Date
: 17/02/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the appellant department took us to the order under challenge and
the grounds of challenge. It emerges from the record that the total
effect on revenue arising out of the impugned order is only
Rs.17,000/-. That being the situation, only on the ground of
smallness of claim we are not inclined to entertain this appeal.
Counsel
submitted that appeals involving larger amounts against the same
assessee are pending before the Court.
It
is, however, clarified that non-entertainment of this appeal would
not in any manner be seen as our confirmation of the view on merits.
All
issues are kept open to be judged in appropriate proceedings between
the parties.
With
the above observations appeal is dismissed.
(Akil
Kureshi, J. )
(S.G.
Gokani, J. )
sudhir
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