9911796707
TMI Blog2015 (2) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside the order of confiscation of goods as well as in setting aside the order imposing penalty under Section 112(a) of the Customs Act, 1962? (c) Whether in the facts and circumstances of the case, the Tribunal is justified in holding that the goods did not become prohibited goods in terms of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, West Zonal Bench at Ahmedabad who vide order dated 9-3-2007 allowed the appeal and set aside the confiscation as well as penalty. The said order of CESTAT is challenged by the Revenue in this Tax Appeal. 4. A Division Bench of this Court in the case of Commissioner of Central Excise Customs v. Stovec Industries Ltd., reported in 2014 (33) S.T.R. 124 (Guj.) held that in view of instruct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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