{"id":177252,"date":"2011-07-01T00:00:00","date_gmt":"2011-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-july-2011"},"modified":"2018-02-17T13:27:54","modified_gmt":"2018-02-17T07:57:54","slug":"commissioner-vs-unknown-on-1-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-july-2011","title":{"rendered":"Commissioner vs Unknown on 1 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 1 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/93\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 93 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\n- CENTRAL EXCISE CUSTOMS &amp; SERVICE TAX - DAMAN - Appellant(s)\n \n\nVersus\n \n\nSHAKUN\nPOLYMERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRJ OZA for\nAppellant(s) : 1, \nRULE SERVED for Opponent(s) : 1, \nM\/S TRIVEDI\n&amp; GUPTA for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 21\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p> \tFrom<br \/>\nthe perusal of documents on record, we find that Tax Appeal in the<br \/>\npresent case is less than Rs. 1 lakhs. We further find that Central<br \/>\nBoard of Excise &amp; Customs, vide its circular dated 20.10.2010<br \/>\nspecified certain minimum monetary limits to carry the issues in<br \/>\nappeal and further appeals. This circular effectively superseded<br \/>\nprevious similar circular dated 10.11.2008. It is not in dispute that<br \/>\nthe tax effect is less than the limits prescribed in either of the<br \/>\ntwo circulars.\n<\/p>\n<p>\tUnder<br \/>\nthe circumstances, we notice that when the Tax appeal was filed, the<br \/>\nlimit prescribed under circular of 10.11.2008 was prevailing. Being a<br \/>\nsmall claim, this Tax Appeal is not entertained only on that ground.<br \/>\nIt is clarified that legal issues involved in appeal have not been<br \/>\nexamined and would be examined in future if need so arises in<br \/>\nappropriate case.\n<\/p>\n<p>\tDisposed<br \/>\nof accordingly.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.) <\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 1 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/93\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 93 of 2010 ========================================================= COMMISSIONER &#8211; CENTRAL EXCISE CUSTOMS &amp; SERVICE TAX &#8211; DAMAN &#8211; Appellant(s) Versus SHAKUN POLYMERS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-177252","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 1 July, 2011 - Free Judgements of Supreme Court &amp; 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