IN THE HIGH COURT OF GUJARAT AT AHMEDABAD CENTRAL EXCISE & CUSTOMS GOLD CONTROL APP No 2 of 2003 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE K.M.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- PAM CONSULTANTS Versus COMM. OF CUSTOMS -------------------------------------------------------------- Appearance: 1. CENTRAL EXCISE & CUSTOMS GOLD CONTROL AP No. 2 of 2003 MR BHARAT T RAO for Applicant MR DN PATEL for Opponents -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE K.M.MEHTA Date of decision: 09/05/2003 ORAL JUDGEMENT (Per : MR.JUSTICE R.K.ABICHANDANI) Rule. Mr. D.N. Patel waives service of rule for the opponents. The CEGAT is directed to forward the statement of case under Section 35H of the Central Excise Act, 1944 along with the following question of law which arises in the matter. "Is the applicant-assessee entitled to claim refund of duty paid on the scanner unit used by the applicant-assessee for development of software on the ground that the duty paid cannot be said to have been passed on to the buyers of the software?" Rule is made absolute accordingly with no order as to costs. [R.K. ABICHANDANI, J.] [K.M. MEHTA, J.] pirzada/-