Commissioner vs ?S[A] Whether on 10 December, 2010

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TAXAP/1496/2007	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1496 of 2007
 

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

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

Versus
 

BALKRISHNA
DYEING & PRINTING MILLS - Opponent(s)
 

====================================== 
Appearance
: 
MR HARIN P RAVAL for
Appellant(s) : 1, 
None
for Opponent(s) : 1, 
======================================
 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			THE CHIEF JUSTICE Y.R.MEENA
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MR.JUSTICE J.C.UPADHYAYA
		
	

 

 
 


 

Date
: 10/01/2008 

 

 
 
ORAL
ORDER

Heard the learned counsel for the
appellant. Considering the submissions, the appeal is admitted in
terms of the following substantial question of law :-

?S[a] Whether,
in the facts and circumstances of the case, the Tribunal is
justified in rejecting the appellant’s appeal and further reducing
the mandatory penalty leviable under Rule 96ZQ[5][ii] of the Central
Excise Rules, 1944 being the amount equivalent to amount of duty
short paid by allowing partly the appeal of the party [ respondent
herein]???

Issue
notice to the other side. Paper Book be filed within three months.
List the appeal for final hearing after three months.

(
Y. R. MEENA, C.J.)

(
J .C. UPADHYAYA, J. )

*
Pansala.

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