Gujarat HC Imposes Token Cost on Department for Ignoring CESTAT Directions

Akshar Precision Tubes Pvt. Ltd. & Anr. Vs Commissioner of CGST And CE Vadodara II (Gujarat High Court) Gujarat High Court imposed a token cost of Rs. 1,000 on department for disregarding the directions by Central Excise and Service Tax Appellate Tribunal [CESTAT] and matter remanded for fresh de novo order. Facts- The petitioner is engaged in manufacturing of Head Exchanger and is also undertaking job work for various principal manufacturers who are duly registered under the Central Excise Act, 1944. Notably, the principal manufacturers supply only pipes M.S., S.S., or alloy pipes on whic...