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2015 (1) TMI 1178 - GUJARAT HIGH COURTMaintainability of appeal - Imposition of penalty - Held that:- In this Tax Appeal the CESTAT has allowed the appeal of the Revenue and set aside the penalty of ₹10,000 imposed on the assessee - A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V. STOVEC INDUSTRIES LTD., reported in [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. - Decided against Revenue.
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