Gujarat HC Upholds Exemption for Pre-Laminated Bagasse Board Citing Precedent

Commissioner Vs Richa Particle Board Pvt. Ltd (Gujarat High Court)

The Tax Appeal was filed under Section 35G of the Central Excise Act, 1944 challenging the Tribunal’s order dated 21.08.2023 in Excise Appeal No. 11829 of 2013. The appellant argued that the matter should be decided in line with the Gujarat High Court judgment in Darshan Boardlam Ltd. v. Union of India, reported in 2013 (287) E.L.T. 401 (Guj). Upon examining the case record, the High Court noted that the issue raised in the present appeal is directly covered by the earlier decision in Darshan Boardlam

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