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TAXAP/386/2010 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 386 of 2010
=========================================
COMMISSIONER
- CENTRAL EXCISE & CUSTOMS DAMAN - Appellant(s)
Versus
JAIPRAKASH
MOTWANI - Opponent(s)
=========================================
Appearance :
MS
AMEE YAJNIK for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE RAJESH H.SHUKLA
Date
: 10/02/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The
Commissioner of Central Excise & Customs, Daman, has filed this
Tax Appeal under sec. 35-G of the Central Excise Act, 1944
challenging the order passed by the CESTAT deleting the penalty of
Rs. 25,000/- levied on the respondent under sec. 112(b) of the
Customs Act, 1962. The Commissioner (Appeals), Central Excise &
Customs, has upheld the order passed by the adjudicating authority.
However, in second appeal before CESTAT, the penalty was deleted on
the ground that the respondent being partner of the firm, no penalty
is leviable under sec. 112(b) of the Customs Act.
Looking
to the smallness of the amount involved, we do not entertain this Tax
Appeal. The appeal is accordingly dismissed.
(K.A.
Puj, J.)
(Rajesh
H. Shukla, J.)
(hn)
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