Commissioner vs Whether on 24 February, 2011

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TAXAP/761/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 761 of 2010
 

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COMMISSIONER,
CENTRAL EXCISE & CUSTOMS, VADODARA - II - Appellant(s)
 

Versus
 

M/S
JEWEL KNITWEARS LTD. - Opponent(s)
 

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Appearance
: 
MR
YN RAVANI for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
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CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 24/02/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Appeal is
admitted for consideration of following questions of law :

Whether
CESTAT is right in allowing appeal filed by the respondents on the
ground of revenue neutrality though double benefit is availed by
availing the benefit under DEPB Scheme for the goods exported by
assessee while simultaneously availing the benefit of procuring duty
free materials against CT-2/Annexure-1?

Whether
CESTAT is right in setting aside the penalty imposed on the
respondents in terms of Rule 26 of CER, 2001/2002/209 of CER, 1944
ignoring the definition of the term “person” given in
General Clauses Act, (ACT No.10 of 1897)?

(Akil
Kureshi,J.)

(Ms.

Sonia Gokani,J.)

(raghu)

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