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TAXAP/292/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 292 of 2009
=========================================
COMMISSIONER
OF CENTRAL EXCISE & CUSTOMS SURAT-I - Appellant(s)
Versus
KOMAL
PRINTS - Opponent(s)
=========================================
Appearance
:
MR RJ OZA
for Appellant(s) : 1,
None
for Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MR.JUSTICE RAJESH H.SHUKLA
Date
: 03/02/2010
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The
Commissioner of Central Excise & Customs, Surat-I, Surat, has
filed this Tax Appeal under sec. 35-G of the Central Excise Act, 1944
proposing to formulate the following substantial question of law for
determination and consideration this court :
Whether
in the facts and circumstances of the case, the Tribunal has
committed a substantial error of law in reducing penalty imposed on
the respondent under Rule 26 of Central Excise (No.2) Rules, 2001 to
the extent of 25% despite having confirmed the duty on account of
clandestine removal and evasion of Central Excise duty?
Heard
Mr. R.J. Oza, learned Sr. Standing Counsel, appearing for the revenue
and perused the orders passed by the authorities below.
The
Commissioner of Central Excise, Surat has imposed penalty of Rs.
25,000/- under rule 26 of the Central Excise (No. 2) Rules, 2001 on
the respondent. This order was challenged before the CESTAT and
CESTAT has reduced the said penalty amount to 25% thereof. The
order of CESTAT has been challenged in the present Tax Appeal.
Without
going into the merits of the controversy, we do not entertain this
appeal only on the ground of smallness of the amount.
The
appeal is, therefore, summarily dismissed.
(K.A.
Puj, J.)
(Rajesh
H. Shukla, J.)
(hn)
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