TAXAP/411/2008

NEUTRAL CITATION C/TAXAP/411/2008 JUDGMENT DATED: 10/09/2025 2025:GUJHC:54478-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 411 of 2008 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== COMMISSIONER OF CENTRAL EXCISE& CUSTOMS, DAMAN Versus SUPERTEX INDUSTRIES LIMITED ================================================== Appearance: MR UTKARSH R SHARMA(6157) for the Appellant(s) No. 1 MR PRAKASH SHAH SR. ADVOCATE with MR ANAND NAINAWATI(5970) for the Opponent(s) No. 1 MR BL NARASIMHAN(5813) for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 10/09/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Utkarsh Sharma for the appellant and learned Senior Advocate Mr. Prakash Shah with learned advocate Mr. Anand Nainawati for the respondent. 2. The appellant Revenue has preferred this appeal under Section 35G of the Central