{"id":223699,"date":"2011-02-18T00:00:00","date_gmt":"2011-02-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-february-2011"},"modified":"2017-03-23T10:02:41","modified_gmt":"2017-03-23T04:32:41","slug":"commissioner-vs-unknown-on-18-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-18-february-2011","title":{"rendered":"Commissioner vs Unknown on 18 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 18 February, 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/523\/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. 523 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER,\nSERVICE TAX - Appellant(s)\n \n\nVersus\n \n\nM\/S\nSIRHIND STEEL LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nYN RAVANI 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: 18\/02\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\t\tDepartment<br \/>\nis in appeal against the judgment of Customs, Excise &amp; Service<br \/>\nTax Appellate Tribunal (&#8216;Tribunal&#8217; for short) dated 6.8.2009 by which<br \/>\nappeal of the department came to be dismissed. The issue pertains to<br \/>\nfiling of general declaration instead of consignment-wise declaration<br \/>\nby assessee declaring that cenvat credit is not available. Against<br \/>\nthe decision of the competent authority dated 7.1.2009, the<br \/>\nCommissioner (Appeals) allowed the appeal of the assessee holding<br \/>\nthat assessee is eligible to claim the benefit of exemption on the<br \/>\nground that procedure was substantially complied with as provided in<br \/>\nNotification dated 3.12.2004.\n<\/p>\n<p>\t\tThe<br \/>\nTribunal concurred with the view of the Commissioner (Appeals) and<br \/>\ndismissed the revenue&#8217;s appeal relying on the previous decision of<br \/>\nthe Tribunal reported in 2008(10)S.T.R.201.\n<\/p>\n<p>\t\tCounsel<br \/>\nfor the petitioner candidly stated that above decision of the<br \/>\nTribunal was not challenged. In addition to above, we also perused<br \/>\nthe reasoning of the Commissioner (Appeals) as well as the Tribunal<br \/>\nin the impugned orders. Issues are purely questions of fact and no<br \/>\nsubstantial questions of law are arising.\n<\/p>\n<p>\t\tThe<br \/>\nappeal, therefore, stands dismissed.\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi,J)<\/p>\n<p>\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani,J)<\/p>\n<p>srilatha<\/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 18 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/523\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 523 of 2010 ========================================================= COMMISSIONER, SERVICE TAX &#8211; Appellant(s) Versus M\/S SIRHIND STEEL LTD &#8211; Opponent(s) ========================================================= Appearance : [&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-223699","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 18 February, 2011 - Free Judgements of Supreme Court &amp; 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