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2015 (2) TMI 1191 - GUJARAT HIGH COURTMaintainability of appeal - confiscation u/s 111(d) of the CA, 1962 - imposition of penalty u/s 112(a) of the CA, 1962 - Polyester Dyed Piled Fabrics - prohibited goods - exemption under N/N. 53/97-Cus., dated 6-3-1997 - Held that: - A Division Bench of this Court in the case of Commissioner of Central Excise & Customs v. Stovec Industries Ltd., [2013 (1) TMI 72 - GUJARAT HIGH COURT] held that in view of instruction dated 17-8-2011, tax appeal below ₹ 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable. Accordingly, the questions of law posed in this appeal are answered in favour of the assessee and against the Revenue.
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