Gujarat High Court High Court

Commissioner vs Unknown on 23 June, 2009

Gujarat High Court
Commissioner vs Unknown on 23 June, 2009
Author: Mr. K.S.Radhakrishnan,&Nbsp;Honourable Kureshi,&Nbsp;
   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
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TAXAP/122420/2008	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1224 of 2008
 

=========================================================

 

COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
 

Versus
 

PICKOL
FIBROTECH - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
YN RAVANI for
Appellant(s) : 1, 
RULE
UNSERVED for
Opponent(s) :
1, 
=========================================================


 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	

 

 
 


 

Date
: 23/06/2009 

 

ORAL
ORDER

(Per
: HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN)

The
order passed by the Tribunal is set aside and the matter is
remanded back to the Tribunal for reconsideration of the question
of applicability of section 11AC of the Central Excise Act in
light of the judgments of the Apex Court in the case of Union
of India v. Dharmendra Textile Processors,
2008 (231) E.LT. 3
and in the case of Union of India v. Rajasthan Spinning and
Weaving Mills &
anr., 2009 (92) RLT 691 (SC).

The
appeal stands disposed of accordingly.

(K.S.RADHAKRISHNAN,
C.J.)

(AKIL
KURESHI, J.)

(vjn)

   

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