Commissioner vs Unknown on 17 November, 2011

  
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TAXAP/417/2011	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

 


 

TAX
APPEAL No. 417 of 2011
 

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

 

COMMISSIONER,CENTRAL
EXCISE, CUSTOMS & SERVICE TAX - Appellant(s)
 

Versus
 

M/S
HEM INDUSTRIES - Opponent(s)
 

=========================================================
 
Appearance
: 
Ms
NAYNABEN K GADHVI
for
Appellant 
None for
Opponent 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

 HONOURABLE
			MS JUSTICE SONIA GOKANI    17th November 2011
		
	

 

 ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Revenue
is in appeal against the judgment of the Tribunal dated 6th
August 2010, whereby the Tribunal was pleased to delete the penalty
primarily holding that the lapses; if at all, were procedural in
nature. This being a pure question of fact and also the amount of
penalty being not very large, we are not inclined to interfere with
the same.

{Akil
Kureshi, J.}

{Ms.

Sonia Gokani, J.}

Prakash*

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