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TAXAP/830/2010 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 830 of
2010
=========================================================
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
M/S
SIDDHARTH BRONZ PRODUCTS PVT LTD - Opponent(s)
=========================================================
Appearance
:
MR
DARSHAN M PARIKH for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 24/02/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Revenue
is in appeal against judgement dated 14.10.2009 passed by Central
Excise and Service Tax Appellate Tribunal(CESTAT) giving 30 days of
time to assessee to pay duty penalty etc. to avail of reduced penalty
of 25%.
In
addition to finding that claim is small, the issue was previously
remanded by the High Court to the tribunal for consideration in light
of judgement of Apex Court in case of Union of India v.
Dharamendra Textile Processors, reported in 2008 (231) E.LT. 3.
Similar issue was already dealt by this Court in case of Commr. Of
C.Ex. Ahmedabad-I v. Akash Fashion Prints Pvt. Ltd. reported in
2009(239) E.L.T. 439(Guj.). We find no merits in appeal. Dismissed
accordingly.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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