TAXAP/319/2009

NEUTRAL CITATION C/TAXAP/319/2009 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65546-DB Reserved On : 15/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 319 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== M/S 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 23:25:20 IST 2026 NEUTRAL CITATION C/TAXAP/319/2009 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65546-DB advocate Mr. Utkarsh R. Sharma for the respondent.