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TAXAP/1542/2007 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1542 of 2007
=========================================
COMMISSIONER
OF CENTRAL EXCISE& CUSTOM, SURAT-I - Appellant(s)
Versus
PRIYALAXMI
PARINTS PVT. LTD. - Opponent(s)
=========================================
Appearance :
MR
HARIN P RAVAL for Appellant(s) : 1,
None for
Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE M.S.SHAH
and
HONOURABLE
MR.JUSTICE D.H.WAGHELA
Date
: 23/06/2008
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE M.S.SHAH)
Heard Mr Harin P
Raval, learned counsel for the appellant. The appeal is admitted in
terms of the following questions :-
(A) Whether in the
facts and circumstances of the case, the Tribunal is justified in
holding that the penalty to be imposed under Rule 96ZQ[5][ii] of the
Central Excise Rules, 1944 is not mandatory?
(B) Whether in the
facts and circumstances of the case, the Tribunal is 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?
The appeal shall be
heard with Tax Appeal No.1593 of 2007.
Issue notice to the
other side. Paper book shall be filed within three months.
Place the appeal for
final hearing after the paper book is filed in Tax Appeal No.1593 of
2007.
[M.S. SHAH, J.]
[D.H.WAGHELA, J.]
mrpandya*
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