# TAXAP/249/2009

Court: Gujarat High Court
Date: 2026-06-11
Citation: 2026:GUJHC:36811-DB
Petitioner: TAXAP/249/2009
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/TAXAP/249/2009 JUDGMENT DATED: 11/06/2026 2026:GUJHC:36811-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 249 of 2009 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 Versus OPAL FABRICS(100% EOU) ========================================================== Appearance: MR CB GUPTA(1685) for the Appellant(s) No. 1 SERVED BY AFFIX. (R) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Mr. C.B.Gupta for the appellant. 2. This appeal is admitted vide order dated 12.03.2009 for consideration of Uploaded by () on Downloaded on : Tue Jun 30 22:28:37 IST 2026 NEUTRAL CITATION C/TAXAP/249/2009 JUDGMENT DATED: 11/06/2026 2026:GUJHC:36811-DB the following substantial questions

https://niyam.ai/judgements/high-court/2026/june/taxap-249-2009