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<h1>Gujarat HC to Review Tax Appeal on Excise Duty Addition to Closing Stock Value</h1> <h3>Commissioner Of Income Tax - III - Versus M/s Alpanil Industries </h3> The Gujarat High Court admitted a Tax Appeal to consider the substantial question of law regarding the deletion of an addition made for excise duty MODVAT ... - The Gujarat High Court admitted a Tax Appeal to consider the substantial question of law regarding the deletion of an addition made for excise duty MODVAT to the value of closing stock in A.Y. 1999-00 under section 145A of the Act. Additional questions raised were not considered as they did not arise from the Tribunal's judgment.