Vallabhbhai vs Unknown on 24 June, 2010

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TAXAP/407/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 407 of 2010
 

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


 

VALLABHBHAI
GOVINDBHAI GUJARATI - Appellant(s)
 

Versus
 

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

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Appearance : 
MR
DEVAN PARIKH for
Appellant(s) : 1, 
MR RJ OZA for Opponent(s) :
1, 
=========================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE D.A.MEHTA
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS.JUSTICE H.N.DEVANI
		
	

 

 
 


 

Date
: 24/06/2010 

 

 
ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE H.N.DEVANI)

Heard
the learned advocate for the appellant.

Admit.

The following substantial question of law arises for determination
:

Whether
composite penalty can be levied both under Rule 173Q(1) and Rule 209A
of the Central Excise Rules, 1944?

[D.A.MEHTA,
J.]

[HARSHA
DEVANI, J.]

parmar*

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