Commissioner vs Unknown on 18 March, 2009

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TAXAP/75620/2008	 1/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 756 of 2008
 

 


 

 
=========================================


 

COMMISSIONER
OF CENTRAL EXCISEAND CUSTOMS - Appellant(s)
 

Versus
 

KASHISH
SILK MILLS PRIVATE LIMITED - 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
: 18/03/2009 

 

 
 
ORAL
ORDER

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

Admit.

Issue
notice on the following substantial question of law:

Whether
in the facts and circumstances of the case, the Tribunal was
justified in holding that penalty to be imposed under section
96ZQ(5) of the Central Excise Rules, 1944 is not mandatory ?

Whether
in the facts and circumstances of the case the Tribunal was
justified in holding that imposition of penalty equivalent to the
amount of duty short paid/not paid is not mandatory in terms of Rule
96ZQ(5)(ii) of the Central Excise Rules, 1944 ?

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

(AKIL
KURESHI, J.)

(vjn)

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