IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 908 of 2006 FOR APPROVAL AND SIGNATURE:
HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI and HONOURABLE MR.JUSTICE R.P.DHOLARIA ========================================================== ========================================================== THE COMMISSIONER OF CENTRAL EXCISE Appellant(s) Versus M/S. TRIVENI ROLLING MILLS (BHAVNAGAR) PVT.LTD Opponent(s) ========================================================== Appearance:
MR DARSHAN M PARIKH, ADVOCATE for the Appellant(s) No. 1 MR NIRAV P SHAH, ADVOCATE for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 28/04/2015 ORAL JUDGMENT (PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)
1. We have heard Mr.Darshan M.Parikh, learned advocate for the appellant and Mr.Paresh M.Dave, learned advocate for the respondent.
2. The demand of excise duty of Rs.5,14,849/- was confirmed in appeal by the Commissioner, Customs & Central Excise on the assessee. The assessee challenged the same before the Tribunal which was allowed by the Tribunal. The order of the Tribunal is under challenge in this appeal.
3. A Division Bench of this Court has held in COMMISSIONER OF CENTRAL EXCISE & CUSTOMS VS. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) that in view of instruction dated 17.8.2011, tax appeal below Rs. 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid Division Bench decision, we dismiss this tax appeal as not maintainable.
(V.M.SAHAI, ACJ.) Ashish Tripathi (R.P.DHOLARIA,J.)