Gujarat High Court Case Information System Print TAXAP/1820/2009 2/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1820 of 2009 With CIVIL APPLICATION No. 414 of 2009 In TAX APPEAL No. 1820 of 2009 ========================================================= J M PERFUMERY (UNIT-II) - Appellant(s) Versus COMMISSIONER OF CENTRAL EXCISE & CUSTOMS - Opponent(s) ========================================================= Appearance : MR PARESH M DAVE for Appellant(s) : 1, RULE SERVED for Opponent(s) : 1, MR RJ OZA for Opponent(s) : 1, ========================================================= CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 17/03/2011 ORAL ORDER
: HONOURABLE MR.JUSTICE AKIL KURESHI)
appeal is directed against an order of the CESTAT, dated 10.10.2008.
case of the appellant is that the Tribunal has wholly mis-directed
itself by considering the manufacturing activity of the entire Unit
and passed the order, which, despite being pointed out through the
Application for Rectification, the Tribunal failed to correct the
are unable to entertain the contentions of the appellant on the
simple ground that, as rightly pointed out by the learned Counsel for
the Revenue, the issue involved is one of the appropriate
classification of the goods and on which basis what appropriate rate
of duty should be charged. This being the question covered by
Clause-(b) of Section-35-L of the Central Excise Act, 1944, an appeal
would lie before the Hon’ble Supreme Court and not before this Court.
view of the above discussion and in view of the decision of the
Hon’ble Apex Court in the case of “Commissioner of
Central Excise, Mumbai Vs. Bharat Bijlee Limited”
reported in 2006(198)E.L.T.489(S.C.), this
appeal is DISPOSED OF,
in the above terms.
the appeal is disposed of, civil application shall not survive and it
also stands DISPOSED OF,