2015 (6) TMI 1028 - HC - Central Excise

Impugned orders passed by denying the opportunity of cross examination - Tribunal held that in the absence of identification of any buyer of the raw materials and any supplier of the scrap used for substituting such raw material and on the face of the fact that the Revenue s case mainly based upon the non-entry of transportation trucks at the check posts and the various statements recorded during the investigations, it is necessary that the persons, whose statements are relied upon, are offered for cross-examination reported in 2008 (8) TMI 895 - CESTAT AHMEDABAD - dismissed the tax appeal as not maintainable by relying on the decision of 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 tax appeal below ₹ 10 lakh is not maintainable.

Summary

The Gujarat High Court dismissed a tax appeal below Rs. 10 lakh as not maintainable, following a previous decision of the Division Bench in the case of Commissioner of Central Excise & Customs v. Stovec Industries Ltd. (2014). The court cited an instruction dated 17-8-2011 in its decision.