Commissioner vs Unknown on 11 August, 2010

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TAXAP/127820/2008	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1278 of
2008 
=========================================================

 

COMMISSIONER
- CENTRAL EXCISE & CUSTOMS SURAT-I - Appellant(s)
 

Versus
 

UTSAV
SILK MILLS - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
RJ OZA for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	

 

Date
: 12/05/2009 

 

ORAL
ORDER

(Per
: HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN)

Admit.

Issue
notice on the following substantial questions of law in light of
decision in case of Union of India v. Dharmendra Textile
Processors, 2008 (231) E.LT. 3.

A) Whether the Tribunal
is justified and has committed substantial error of law in reducing
mandatory penalty levied under Section 11AC of the Central Excise
Act, 1944 to 25% of the duty amount despite non-satisfaction of the
condition precedent in the second proviso to Section 11AC of the Act?

(K.S.RADHAKRISHNAN,C.J.)

(AKIL KURESHI,J.)

(raghu)

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