Assistant vs M. Sahai

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. K.M. Parikh, learned Standing counsel for the revenue.

ADMIT.

We formulate the following substantial question of law which arises in these two appeal as under :-

"Whether on the facts and in the circumstances of the case, the Tribunal was right in law to exclude the excise duty at the time of valuation of closing stock ?"

Issue notice to the other side. Paper book be filed within 3 months.

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Savariya Top