{"id":127135,"date":"2011-04-21T00:00:00","date_gmt":"2011-04-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-april-2011"},"modified":"2016-02-12T00:24:52","modified_gmt":"2016-02-11T18:54:52","slug":"commissioner-vs-unknown-on-21-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-21-april-2011","title":{"rendered":"Commissioner vs Unknown on 21 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 21 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1337\/2010\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1337 of 2010\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE, CUSTOMS &amp; SERVICE TAX - Appellant(s)\n \n\nVersus\n \n\nM\/S\nWESTERN ELECTRIC &amp; ENGINEERING CO. - Opponent(s)\n \n\n=========================================================\nAppearance : \nMR\nYN RAVANI for\nAppellant(s) : 1, \nM\/S TRIVEDI &amp; GUPTA for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 21\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\t\tIn<br \/>\nthis appeal filed by the revenue challenging the order of CESTAT<br \/>\ndated 06\/11\/2009 in Appeal No.3252 of 2000, we had issued Notice for<br \/>\nfinal disposal by our order dated 24\/03\/2011 making following<br \/>\nobservations:\n<\/p>\n<p>&#8220;Counsel<br \/>\nfor the Revenue submitted that the High Court had remanded the matter<br \/>\nbefore the Tribunal only with respect to penalty, in view of the<br \/>\ndecision of the Apex Court in the case of Union of India v.<br \/>\nDharamendra Textile Processors.\n<\/p>\n<p>Upon remand, the Tribunal, by the impugned orders, further remanded<br \/>\nthe proceedings before the original Adjudicating Authority not only<br \/>\non the question of penalty but on other questions, which the<br \/>\nassessee had never challenged.\n<\/p>\n<p>Considering<br \/>\nthe submissions made, issue notice for final disposal, returnable on<br \/>\n7th April 2011.&#8221;\n<\/p>\n<p>\t\tHaving<br \/>\nheard learned Counsel for the parties, we noticed that undisputedly<br \/>\nthe Tribunal&#8217;s previous order disposing of Appeal No.3252 of 2000 was<br \/>\ncarried in appeal before the High Court by the revenue in Tax Appeal<br \/>\nNo.820 of 2005.  The High Court by an order dated 18\/02\/2009 disposed<br \/>\nof the appeal in following manner.\n<\/p>\n<p>\t&#8220;Heard<br \/>\nthe learned counsel appearing for the parties.\n<\/p>\n<p>In<br \/>\nview of the judgment of the Apex Court  in the case of <a href=\"\/doc\/95472186\/\">Union of<br \/>\nIndia  v.  Dharamendra Textile Processors,<\/a> 2008 (231) E.L.T. 3,<br \/>\nthe  matter  is required to be   remanded to the Tribunal  for fresh<br \/>\nconsideration  and decision  in accordance with law. The order of the<br \/>\nTribunal is therefore set aside. The matter is remanded to the<br \/>\nTribunal  for fresh consideration and decision  in accordance with<br \/>\nlaw.   The Tribunal   shall decide the  issue afresh within a  period<br \/>\nof three months from the date of receipt of a copy of this order.\n<\/p>\n<p>\tThe<br \/>\nappeal stands disposed of  accordingly.&#8221;\n<\/p>\n<p>\t\tIt<br \/>\nis also undisputed that pursuant to such remand order of the High<br \/>\nCourt, the Tribunal by the impugned order dated 06\/11\/2009 further<br \/>\nremanded the proceedings before the adjudicating authority making<br \/>\nfollowing observations:\n<\/p>\n<p>&#8220;5.\tWe<br \/>\nhave considered the submissions.  We agree with learned advocate that<br \/>\nmatter has to be considered afresh as per the direction of the<br \/>\nHon&#8217;ble High Court.  It is settled law that the officers of the<br \/>\ndepartment when acting as adjudicating authorities are required to<br \/>\nfollow judicial discipline and therefore we find that Commissioner<br \/>\n(Appeals) has not dealt with the issue relating to applicability to<br \/>\nSection 11 AC of Central Excise Act, 1944 properly.  Further, we also<br \/>\nfind that there have been several decisions on the issue of<br \/>\nsuppression when two show cause notices have been issued.  This<br \/>\naspect also has not been dealt with in greater detail.  Therefore,<br \/>\nboth these issues are required to be considered afresh.  Another<br \/>\ncontention putforth by the learned advocate was that cum duty benefit<br \/>\nhas not been extended.  We find that this is also correct.  In view<br \/>\nof the above submissions we consider that it would be appropriate to<br \/>\nremand the matter to the Original Adjudicating Authority who shall<br \/>\nconsider the issue afresh.  We make it clear that Original<br \/>\nAdjudicating Authority shall consider the issue of limitation in the<br \/>\nlight of the fact that two show cause notices have been issued,<br \/>\nliability of penalty under Section 11 AC of Central Excise Act, 1944<br \/>\nand interest under Section 11 AB of Central Excise Act, 1944 in<br \/>\nrespect of duty demand relating to the period prior to 21.9.96 and<br \/>\nafter working out the liability of duty, consider quantum of penalty<br \/>\nunder Rule 209 (A) on Shri Narendra Buth.  We makt it clear that the<br \/>\nOriginal Adjudicating Authority shall extend the cum duty benefit<br \/>\nwhile working out the duty demand.  We also direct the Original<br \/>\nAdjudicating Authority shall also consider whether option of payment<br \/>\nof duty, interest and penalty to the extent of 25 % of duty within<br \/>\nthirty days of the adjudication order is required to be extended or<br \/>\nnot in accordance with law.  Accordingly, appeals are allowed by way<br \/>\nof remand.&#8221;\n<\/p>\n<p>\t\tWe<br \/>\nfind that the Tribunal committed an error in further remanding the<br \/>\nproceedings to the adjudicating authority and reopening several<br \/>\nissues which were never at large before us.  We may recall that<br \/>\nagainst the previous order of the Tribunal, assessee had carried no<br \/>\nfurther appeal to the High Court. Insofar as the assessee is<br \/>\nconcerned, therefore the Tribunal&#8217;s view was final.  It was only on<br \/>\nthe revenue&#8217;s appeal on the issue of reduced penalty that the High<br \/>\nCourt remanded the proceedings for fresh consideration before the<br \/>\nTribunal.\n<\/p>\n<p>\t\tIn<br \/>\nthat view of the matter, we find that the order of the Tribunal<br \/>\nfurther remanding the proceedings before the adjudicating authority<br \/>\nreopening the entire issue needs to be set aside.  Ordered<br \/>\naccordingly. Resultantly, Appeal No.3252 of 2000 stands restored to<br \/>\nthe Tribunal.  Tribunal is requested to dispose of the same bearing<br \/>\nin mind the observations of the High Court in Tax Appeal No.820 of<br \/>\n2005 order dated 18\/02\/2009.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>sompura<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 21 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1337\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1337 of 2010 ========================================================= COMMISSIONER OF CENTRAL EXCISE, CUSTOMS &amp; SERVICE TAX &#8211; Appellant(s) Versus M\/S WESTERN ELECTRIC &amp; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-127135","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 21 April, 2011 - Free Judgements of Supreme Court &amp; 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