2015 (1) TMI 1177

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..... 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. - Tax Appeal .....

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..... he proceedings initiated for breach of the Rules framed under Section 3A ? 2. Whether the Tribunal is justified in holding that the omission of the compounded levy scheme introduced vide Section 3A of the Act, 1944 on its omission vide Section 121 of the Finance Act, 2001 completely wipes out the liability of an assessee for the period during which the scheme was in operation? 3. Whether the .....

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