{"id":163485,"date":"2011-02-24T00:00:00","date_gmt":"2011-02-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-whether-on-24-february-2011"},"modified":"2017-10-06T05:27:52","modified_gmt":"2017-10-05T23:57:52","slug":"commissioner-vs-whether-on-24-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-whether-on-24-february-2011","title":{"rendered":"Commissioner vs Whether on 24 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Whether on 24 February, 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\n\n \n\n\n\t \n\nTAXAP\/761\/2010\t 1\/ 1\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. 761 of 2010\n \n\n=========================================================\n\n \n\nCOMMISSIONER,\nCENTRAL EXCISE &amp; CUSTOMS, VADODARA - II - Appellant(s)\n \n\nVersus\n \n\nM\/S\nJEWEL KNITWEARS LTD. - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \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 \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: 24\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tAppeal is<br \/>\nadmitted for consideration of following questions of law :\n<\/p>\n<p>Whether<br \/>\n\tCESTAT is right in allowing appeal filed by the respondents on the<br \/>\n\tground of revenue neutrality though double benefit is availed by<br \/>\n\tavailing the benefit under DEPB Scheme for the goods exported by<br \/>\n\tassessee while simultaneously availing the benefit of procuring duty<br \/>\n\tfree materials against CT-2\/Annexure-1?\n<\/p>\n<p>Whether<br \/>\n\tCESTAT is right in setting aside the penalty imposed on the<br \/>\n\trespondents in terms of Rule 26 of CER, 2001\/2002\/209 of CER, 1944<br \/>\n\tignoring the definition of the term &#8220;person&#8221; given in<br \/>\n\tGeneral Clauses Act, (ACT No.10 of 1897)?\n<\/p>\n<p> (Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu) <\/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 Whether on 24 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/761\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 761 of 2010 ========================================================= COMMISSIONER, CENTRAL EXCISE &amp; CUSTOMS, VADODARA &#8211; II &#8211; Appellant(s) Versus M\/S JEWEL KNITWEARS 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-163485","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 Whether on 24 February, 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\/commissioner-vs-whether-on-24-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Whether on 24 February, 2011 - Free Judgements of Supreme Court &amp; 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