TAXAP/392/2012 1/1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 392 of 2012 ========================================= COMMISSIONER CENTRAL EXCISE AHMEDABAD II Appellant(s) Versus LYPHOMED REMEDIES LIMITED Opponent(s) ========================================= Appearance :
MR YN RAVANI for Appellant(s) : 1, None for Opponent(s) : 1, ========================================= CORAM : HONOURABLE MR.JUSTICE V. M. SAHAI and HONOURABLE MR.JUSTICE N.V. ANJARIA Date : 26/06/2012 ORAL ORDER (Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Y.N.Ravani, learned counsel appearing for the appellant - custom and excise department.
2. Admit. We formulate the substantial question of law as under :
Whether in the SSI exemption Notification 8/2003CE dated 1.3.2003 as amended and opted by the assessee, the onus lies on them to prove and show that the conditions, if any, which are imposed by the exemption notification have been satisfied.
3. Issue notice to the respondent. Paper book be filed within three weeks.
(V.M.Sahai, J.) (N.V.Anjaria, J.) *fskazi HC-NIC Page 1 of 1 Created On Tue Aug 15 19:43:35 IST 2017