{"id":14271,"date":"2011-07-01T00:00:00","date_gmt":"2011-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-ms-on-1-july-2011"},"modified":"2018-05-08T08:11:49","modified_gmt":"2018-05-08T02:41:49","slug":"the-vs-ms-on-1-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-ms-on-1-july-2011","title":{"rendered":"The vs M\/S on 1 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs M\/S on 1 July, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/2321\/2010\t 3\/ 3\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. 2321 of 2010\n \n\n \n \n=========================================================\n\n\n \n\nTHE\nCOMMISSIONER, CENTRAL EXCISE AND CUSTOMS, VADODARA-II - Appellant(s)\n \n\nVersus\n \n\nM\/S.\nAUTOMOTIVE STAMPINGS ASSEMBLIES LTD. - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMR\nYN RAVANI for\nAppellant(s) : 1, \nNone 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\t \n\n \n\n\t\t\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\t \n\n \n\n\t\t\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 MS JUSTICE SONIA GOKANI)<\/p>\n<p>Revenue<br \/>\n\thas proposed following question of law for consideration of this<br \/>\n\tCourt.\n<\/p>\n<p>i.\t&#8220;Whether<br \/>\nthe appellate authority can allow the benefit of &#8216;reduction of<br \/>\npenalty imposed under Section 11AC of the Central Excise Act, 1944 to<br \/>\n25% of the deemed confirmed, if paid along with other dues within 30<br \/>\ndays of its order&#8217; when the law provides reduction of penalty to 25%<br \/>\nof the duty confirmation only when the amount of duty demanded along<br \/>\nwith interest payable, and 25% of the penalty is paid within thirty<br \/>\ndays from the communication of the order of the Central Excise<br \/>\nOfficer determining such duty?&#8221;\n<\/p>\n<p>Briefly<br \/>\n\tto state the facts.\n<\/p>\n<p>2.1\tAssessee-respondent<br \/>\n\tengaged in manufacture of excisable goods parts of motor vehicles<br \/>\n\tand tools, dyes and fixtures was issued the show cause notice for<br \/>\n\tlevying the duty, interest and penalty under the Central Excise Act.<br \/>\n\tCertain irregularities and illegalities were found during the<br \/>\n\tpreventive check by the officers of Commissionerate, Vadodara. This<br \/>\n\tclearance without payment of duty was adjudicated by the<br \/>\n\tadjudicating officer and after hearing the assessee-respondent<br \/>\n\tlevied the duty, interest and penalty.\n<\/p>\n<p>This<br \/>\n\twas challenged in appeal before the Commissioner (Appeals). It has<br \/>\n\tupheld the duty, interest and penalty. This was further carried in<br \/>\n\tappeal before the Customs, Excise &amp; Service Tax Appellate<br \/>\n\tTribunal (CESTAT) which vide its order dated 21st May,<br \/>\n\t2010 had set aside the penalty of Rs.1,86,781\/-. The impugned order<br \/>\n\tis challenged raising aforementioned question of law.\n<\/p>\n<p>Counsel<br \/>\n\tfor the revenue Mr.Ravani, argued before this Court on line of<br \/>\n\treasons set out in the appeal memo and insisted to set aside the<br \/>\n\timpugned order. The Tribunal has dealt with issue of penalty in the<br \/>\n\tfollowing manner and to appreciate, it would be apt to reproduce the<br \/>\n\tsame.\n<\/p>\n<p>&#8220;3.\tAfter<br \/>\nappreciating the submission made, I reduce the penalty in the first<br \/>\ntwo cases to 25% of the duty amount, in as much as duty was deposited<br \/>\nbefore issuance of show cause notice and no option to deposit the<br \/>\nreduced penalty was given by the authorities below. Further penalty<br \/>\nof Rs.1,86,781.00 imposed on account of inputs not received during<br \/>\nthe period of 180 days stand set aside&#8221;.\n<\/p>\n<p>On<br \/>\n\tthe basis of the facts presented before the Tribunal and also on the<br \/>\n\tground that there was no option given to deposit the reduced<br \/>\n\tpenalty, it has reduced in first two cases penalty to 25%, of<br \/>\n\tcourse, the order does not specify that in the event of any payment<br \/>\n\twithin 30 days, penalty would be leviable to 100% of the duty<br \/>\n\tpayment. Albeit, it is not the case of the revenue that the said<br \/>\n\tamount of penalty is not paid within stipulated period.\n<\/p>\n<p>Under<br \/>\n\tthe circumstances, order having been passed essentially based on the<br \/>\n\tfacts on record and consequential order of duty and that of penalty<br \/>\n\tis based accordingly, we see no reason to interfere and the appeal<br \/>\n\tdeserves dismissal and accordingly, stands dismissed.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs M\/S on 1 July, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2321\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2321 of 2010 ========================================================= THE COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, VADODARA-II &#8211; Appellant(s) Versus M\/S. AUTOMOTIVE STAMPINGS ASSEMBLIES LTD. [&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-14271","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>The vs M\/S on 1 July, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-vs-ms-on-1-july-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The vs M\/S on 1 July, 2011 - Free Judgements of Supreme Court &amp; 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