{"id":254433,"date":"2011-03-17T00:00:00","date_gmt":"2011-03-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/j-vs-unknown-on-17-march-2011"},"modified":"2018-03-14T21:11:00","modified_gmt":"2018-03-14T15:41:00","slug":"j-vs-unknown-on-17-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/j-vs-unknown-on-17-march-2011","title":{"rendered":"J vs Unknown on 17 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">J vs Unknown on 17 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   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\/1820\/2009\t 2\/ 2\tORDER \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. 1820 of 2009\n \n\nWith\n\n\n \n\nCIVIL\nAPPLICATION No. 414 of 2009\n \n\nIn\n\n\n \n\nTAX APPEAL No. 1820 of\n2009 \n=========================================================\n\n \n\nJ\nM PERFUMERY (UNIT-II) - Appellant(s)\n \n\nVersus\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE &amp; CUSTOMS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nPARESH M DAVE for\nAppellant(s) : 1, \nRULE SERVED for Opponent(s) : 1, \nMR RJ OZA\nfor 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\nDate\n: 17\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p id=\"p_1\">1.\t\tThis<br \/>\nappeal is directed against an order of the CESTAT, dated 10.10.2008.\n<\/p>\n<p id=\"p_2\">2.\t\tThe<br \/>\ncase of the appellant is that the Tribunal has wholly mis-directed<br \/>\nitself by considering the manufacturing activity of the entire Unit<br \/>\nand passed the order, which, despite being pointed out through the<br \/>\nApplication for Rectification, the Tribunal failed to correct the<br \/>\nsame.\n<\/p>\n<p id=\"p_3\">3.\t\tWe<br \/>\nare unable to entertain the contentions of the appellant on the<br \/>\nsimple ground that, as rightly pointed out by the learned Counsel for<br \/>\nthe Revenue, the issue involved is one of the appropriate<br \/>\nclassification of the goods and on which basis what appropriate rate<br \/>\nof duty should be charged. This being the question covered by<br \/>\nClause-(b) of Section-35-L of the Central Excise Act, 1944, an appeal<br \/>\nwould lie before the Hon&#8217;ble Supreme Court and not before this Court.\n<\/p>\n<p id=\"p_4\">4.\t\tIn<br \/>\nview of the above discussion and in view of the decision of the<br \/>\nHon&#8217;ble Apex Court in the case of &#8220;Commissioner of<br \/>\nCentral Excise, Mumbai Vs. Bharat Bijlee Limited&#8221;<br \/>\nreported in 2006(198)E.L.T.489(S.C.), this<br \/>\nappeal is DISPOSED OF,<br \/>\nin the above terms.\n<\/p>\n<p id=\"p_5\">5.\t\tSince,<br \/>\nthe appeal is disposed of, civil application shall not survive and it<br \/>\nalso stands DISPOSED OF,<br \/>\naccordingly.\n<\/p>\n<p id=\"p_6\">(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p id=\"p_7\">SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court J vs Unknown on 17 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; 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 [&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-254433","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>J vs Unknown on 17 March, 2011 - Free Judgements of Supreme Court &amp; 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