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TAXAP/1498/2007 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1498 of 2007
======================================
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
CHAMUNDA
WELDING WORKS - Opponent(s)
======================================
Appearance
:
MR HARIN P RAVAL for
Appellant(s) : 1,
None
for Opponent(s) : 1,
======================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE
MR.JUSTICE J.C.UPADHYAYA
Date
: 10/01/2008
ORAL
ORDER
Heard
the learned counsel for the appellant. Considering the submissions,
the appeal is admitted in terms of the following substantial
questions of law :-
?S[A].
Whether in the facts and in the circumstances of the case, the
Tribunal is justified in confirming the order of the Commissioner
[Appeals] reducing penalty imposed under section 11AC of the Central
Excise Act, 1944, which is mandatory in nature when it is established
that the excisable goods were removed illicitly and clandestinely
with an intent to evade payment of duty?
[B].
Whether the Tribunal in the facts and circumstances of the case is
justified in confirming the order of the Commissioner [Appeals],
reducing the penalty in respect of an offence described at [a] above
which has an effect of rendering effect of section 11-AC nugatory and
redundant???
Issue
notice to the other side. Paper Book be filed within three months.
List the appeal for final hearing after three months.
(
Y. R. MEENA, C.J.)
(
J .C. UPADHYAYA, J. )
*
Pansala.
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