COMMISSIONER, CENTRAL GST AND CX Versus M/s. ISHAN COPPER PVT LTD.
Central Excise
2018 (8) TMI 794 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 6-7-2018
R/TAX APPEAL NO. 643 of 2018
Central Excise
MR. M.R. SHAH AND MR. A.Y. KOGJE, JJ.
For The Appellant : Mr Nirzar S DESAI(2117)
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as “the learned Tribunal”) dated 03/10/2017 in E/10631/2015, revenue has preferred the present Tax Appeal with the following proposed questions of law;
(a) Whether in the facts and circumstances of the
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the issue involved in the present Appeal is squarely covered against the revenue in view of the decision of the Karnataka High Court in the case of Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd confirmed by the Hon'ble Supreme Court vide order in Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd reported in 2008 (223) ELT A 170 (S.C.) as well as another decision of the Bombay High Court in the case of Commissioner of C. Ex., Nasik Vs. Jain Vanguard Polybutlene Ltd. reported in 2010 (256) E.L.T. 523 (Bom.) subsequently confirmed by the Hon'ble Supreme Court in the case of Commissioner Vs. Jain Vanguard Polybutlene Ltd. reported in 2015 (326) E.L.T. 886. In the aforesaid decision, it is specifically observed and held that th
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