IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO.1106 of 2011 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI =================================================

Approved for Reporting Yes No ✔

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ATLAS DYE CHEM INDUSTRIES Versus UNION OF INDIA THRO. SECRETARY, MINISTRY OF & ORS.

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Appearance:

MR MIHIR H PATHAK(5261) for the Appellant(s) No. 1 MR CB GUPTA(1685) for the Opponent(s) No. 2,3 RULE SERVED for the Opponent(s) No. 1 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/03/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Mihir Pathak for the appellant and learned Senior Standing Counsel Mr. Maunil Yajnik for learned Senior Standing Counsel Mr. C.B. Gupta for the respondents.

2. By the order dated 27.08.2012, the Coordinate Bench of this Court had formulated the following substantial questions of law:-

“1. Whether the Tribunal is justified in confirming the demand of duty under Order-in-Origin