TAXAP/1679/2008

NEUTRAL CITATION C/TAXAP/1679/2008 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65548-DB Reserved On : 15/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1679 of 2008 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== AJANTA TRANSISTORS CLOCK MFG CO Versus COMMISSIONER OF CENTRAL EXCISE ========================================================== Appearance: MR ANAND NAINAWATI(5970) for the Appellant(s) No. 1 MR UTKARSH R SHARMA(6157) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Anand Nainawati for the appellant and learned Uploaded by () on Downloaded on : Sat Jul 04 23:26:18 IST 2026 NEUTRAL CITATION C/TAXAP/1679/2008 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65548-DB advocate Mr. Utkarsh Sharma for the respondent. 2. T