Dismissed
The Commissioner of Central GST and Central Excise Daman v. Rama Ratna Wires Ltd.
Bombay HCNMA/454/2018
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from the order text
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IN THE HIGH COURT
What the court decided
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20nma454-18.odt
spb/
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 454 OF 2018 IN CENTRAL EXCISE APPEAL NO. 52 OF 2013
The Commissioner of Central GST & Central Excise, Daman … Applicant.
In the matter between :
The Commissioner of Central GST & Central Excise, Daman
… Appellant.
V/s.
M/s. Ram Ratna Wires Ltd. … Respondent.
Mr. Jas Sanghavi, Advocate i/by PDS Legal, for the Applicant / Appellant.
Mr. Pradeep S. Jetly, Advocate for the Respondent.
CORAM : M.S. SANKLECHA And RIYAZ IQBAL CHAGLA, JJ.
DATE : SEPTEMBER 07, 2018
PC :
1 This Motion has been taken for expeditious hearing of the appeal filed against the order dated 25.06.2012 passed by the Customs Excise and Service Tax Appellate Tribunal, Ahmedabad.
Digitally signed by Shalikram Shalikram Pralhadrao Pralhadrao BoreyDate: Borey 2018.09.24 12:17:11 +0530
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Borey
spb/ 20nma454-18.odt
2 The accompanying Appeal was admitted on 25.06.2015. The affidavit in support of motion for fixing date for expeditious hearing states that as the amount of tax involved is huge i.e. Rs. 6,16,78,369/-, an out of turn hearing is required to be given.
3 Quantum of amount towards duty/tax involved without anything more, in our view, is not a sufficient reason for granting out of turn hearing. This is so, as normally in indirect tax matters, the tax/duty dispute involves large sums of money. Therefore, no reasons to grant the application.
4 Accordingly, the Notice of Motion is dismissed.
(RIYAZ IQBAL CHAGLA,J.) (M.S.SANKLECHA,J.)
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Borey
1 issue framed by the court
Whether quantum of tax involved justifies an out of turn hearing.
The Commissioner of Central GST & Central Excise, Daman
M/s. Ram Ratna Wires Ltd.
M.S. Sanklecha
Riyaz Iqbal Chagla
As recorded by the court registry
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