{"id":212654,"date":"2011-03-03T00:00:00","date_gmt":"2011-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-march-2011-2"},"modified":"2015-09-17T04:49:17","modified_gmt":"2015-09-16T23:19:17","slug":"commissioner-vs-unknown-on-3-march-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-march-2011-2","title":{"rendered":"Commissioner vs Unknown on 3 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 3 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\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\n\n \n\n\n\t \n\nTAXAP\/1867\/2009\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. 1867 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\n- CENTRAL EXCISE &amp; CUSTOMS VADODARA-II - Appellant(s)\n \n\nVersus\n \n\nJETEX\nCARBURETORS PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMS\nAMEE YAJNIK for\nAppellant(s) : 1, \nNone 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: 03\/03\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement of the tribunal dated 22.1.2009<br \/>\nseeking to raise following question of law :\n<\/p>\n<p>&#8220;Whether<br \/>\nCESTAT is right in allowing the Assessee&#8217;s appeal on the ground of<br \/>\nlimitation that extended period of 5 years is not invokable, when<br \/>\nthere is a clear cut case of suppression of information from the<br \/>\ndepartment by the Assessee, mis-statement and contraventions of the<br \/>\nprovisions of the law and inherent intent to evade the payment of<br \/>\nduty in such acts of the Assessee resulting in evasion of duty?\n<\/p>\n<p>\tHowever,<br \/>\nupon hearing counsel for the appellant and perusal of the order of<br \/>\nthe tribunal, we find that entire question is based on apprehension<br \/>\nof facts. Tribunal found as a matter of fact that there was no<br \/>\nsuppression of fact or misstatement so as to permit extended period<br \/>\nof limitation. Tribunal observed that for period under consideration,<br \/>\nthere was a permission required for removal of goods for job work and<br \/>\ntherefore, it cannot be said that department was not aware of the<br \/>\nfact of removal. It was also noticed that permission could have been<br \/>\nissued only after considering the  process to be undertaken by the<br \/>\njob worker. Since the process  of manufacturing raw material and<br \/>\nfinished product were indicated to the department, it cannot be said<br \/>\nthat the department was not aware of the facts.\n<\/p>\n<p> \tThis<br \/>\nconclusion of the tribunal is based on material on record and since<br \/>\nwe find that no perversity is pointed out, we do not find any<br \/>\nsubstantial question of law arising in the appeal.\n<\/p>\n<p>\tAppeal<br \/>\nis dismissed.\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 3 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1867\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1867 of 2009 ========================================================= COMMISSIONER &#8211; CENTRAL EXCISE &amp; CUSTOMS VADODARA-II &#8211; Appellant(s) Versus JETEX CARBURETORS PVT LTD &#8211; [&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-212654","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 3 March, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-3-march-2011-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 3 March, 2011 - Free Judgements of Supreme Court &amp; 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