Gujarat High Court
The Commissioner, Central Gst And ... vs Richa Particle Board Pvt. Ltd on 14 November, 2025
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/TAXAP/750/2024 ORDER DATED: 14/11/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 750 of 2024
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THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE,
VADODARA-I
Versus
RICHA PARTICLE BOARD PVT. LTD.
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Appearance:
MR CB GUPTA(1685) for the Appellant(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 14/11/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. The present Tax Appeal has been filed under Section 35G
of the Central Excise Act, 1944, being aggrieved and
dissatisfied with the Order No. A/11724/2023 dated 21.08.2023
passed by the Customs, Excise & Service Tax Appellate
Tribunal, West Zonal Bench, Ahmedabad in Excise Appeal
No.11829 of 2013-DB filed by the appellant.
2. Learned Senior Standing Counsel Mr.C.B. Gupta,
appearing for the appellant has submitted that the present Tax
Appeal is required to be decided in view of the decision of the
Coordinate Bench in the case of Darshan Boardlam Ltd. v.
Union of India, 2013 (287) E.L.T. 401 (Guj.).
3. Upon perusal of the record, it is noticed by us that the
issue raised in the present appeal is squarely covered by the
aforesaid decision in the case of Darshan Boardlam Ltd.
(supra). The Tribunal, while deciding Excise Appeal No.11829
of 2013, has also placed exclusive reliance on the said
NEUTRAL CITATION
C/TAXAP/750/2024 ORDER DATED: 14/11/2025
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judgment. It is not pointed out before us that the said
judgment has been set aside or stayed by the Supreme Court.
4. In view of the above, the present appeal stands disposed
of with the following observations:--
"4.2 We also find that on the identical issue a matter came before
the Hon'ble High Court of Gujarat in the case of M/s Darshan
Boardlam Ltd. Vs. Union of India-2013 (287) E.L.T. 401 (Guj.) supra
wherein the Hon'ble High Court held that pre laminated bagasse
board is entitled for exemption under Notification No. 6/2006-CE
(Sr. 82) dated 01.03.2006.
4.3 We are of the view that merely because the revenue's appeal is
pending in the Hon'ble Supreme Court, Hon'ble high court
judgments do not loose its binding nature in view of the judicial
discipline. Therefore, following the above judgments we are of the
view that respondent is entitled for exemption notification No.
6/2006-CE (Sr.No.82) dated 01.03.2006.
5. Accordingly, the impugned order is upheld. The Revenue's appeal
is dismissed. Cross Objection also disposed of."
5. Thus, since it is not pointed out before us that the
aforesaid judgment in the case of Darshan Boardlam Ltd.
(supra) has been overruled or stayed by the Supreme Court,
we do not find any reason to deviate from the observations
and findings recorded by the Coordinate Bench in the said
decision.
6. Accordingly, the present appeal is dismissed in light of
the judgment rendered in Darshan Boardlam Ltd. (supra).
Sd/-
(A. S. SUPEHIA, J)
Sd/-
(PRANAV TRIVEDI,J)
MAHESH/43
