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TAXAP/209/2011 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 209 of
2011
=========================================================
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
M/S
PANKAJ METALS PVT LTD MERGED WITH M/S PANKAJ - Opponent(s)
=========================================================
Appearance
:
MR
RJ OZA for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 22/09/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
1.0
Revenue is in appeal against the judgment of the Tribunal dated
12.01.2009. Following question has been raised for our consideration.
“Whether
in the facts and circumstances of the case, the Tribunal has
committed substantial error of law in setting aside order passed by
the Commissioner imposing penalty under Rule 209 A of the Central
Excise Rules, 1944 on the respondents?”
2.0
Counsel for the Revenue pointed out that in the present appeal issue
pertains to imposition of penalty under Rule 209 A of the Central
Excise Rules, 1944. Counsel candidly pointed out that in Tax Appeal
No.1393 of 2009, this Court vide order dated 10th March,
2011 had upheld the CESTAT’s decision on quantum additions. Since the
penalty was based on such additions and when the additions do not
survive, in our opinion the decision of the Tribunal to delete the
penalty would call for no interference. Tax Appeal is accordingly
dismissed.
[AKIL
KURESHI, J.]
[Ms.
SONIA GOKANI, J.]
Amit
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