{"id":175375,"date":"2008-08-13T00:00:00","date_gmt":"2008-08-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-a-whether-on-13-august-2008"},"modified":"2018-04-02T08:15:33","modified_gmt":"2018-04-02T02:45:33","slug":"commissioner-vs-a-whether-on-13-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-a-whether-on-13-august-2008","title":{"rendered":"Commissioner vs A] Whether on 13 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs A] Whether on 13 August, 2008<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&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\n\n \n\n\n\t \n\nTAXAP\/1617\/2007\t 3\/ 5\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.1617 of 2007\n \n\n \n\n\n \n\n===================================================\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE,\n \n\nAHMEDABAD\n- III - Appellant(s)\n \n\nVersus\n \n\nM\/s.\nSANDVIK ASIA LIMITED - Opponent(s)\n \n\n\n=================================================== \nAppearance\n: \nMR\nRM CHHAYA, CENTRAL GOVT. COUNCEL for the Appellant \nNone for\nOpponent(s) : 1, \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 D.A.MEHTA\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\n           \n\t\t\tand\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 H.N.DEVANI\n\t\t\n\t\n\n \n\n\n \n\n\n \n\n\nDate\n: 13\/08\/2008 \n\n \n\n\n ORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>The<br \/>\n\tappellant-revenue has proposed the following two questions:\n<\/p>\n<p>[A]\tWhether<br \/>\n\tin the facts and circumstances of the case, the Tribunal is<br \/>\n\tjustified in allowing the appeal of the respondent by holding that<br \/>\n\tit cannot be appropriate and legal to recover dues of money due to<br \/>\n\tthe respondent on the ground that it has a legal entity different<br \/>\n\tfrom M\/s. Chokshi Tubes Company, despite the provisions contained in<br \/>\n\tSection 11 of The Central Excise Act, 1944 read with Rule 230[2] of<br \/>\n\tThe Central Excise Rules, 1944?\n<\/p>\n<p>[B]\tWhether<br \/>\n\tthe Tribunal in the facts and circumstances of the case is justified<br \/>\n\tin holding that dues pending against predecessor M\/s. Chokshi Tubes<br \/>\n\tCompany Ltd. cannot be recovered from its successor i.e. M\/s.<br \/>\n\tSandvik Chokshi Limited?\n<\/p>\n<p>Heard<br \/>\n\tthe learned advocate for the appellant. It was contended that<br \/>\n\tprovisions of Section 11 of the Central Excise Act, 1944 (the Act)<br \/>\n\tpermit deduction of the amount payable to a person from whom certain<br \/>\n\tsums of duty are required to be recovered. That in the present\u00a0case<br \/>\n\tthe respondent-assessee was a company who was entitled to rebate of<br \/>\n\tduty to the extent of Rs.5,91,964\/- and Rs.6,81,357\/- in relation to<br \/>\n\tthe two consignments of goods exported in December, 2000.<br \/>\n\tSimultaneously, sums of Rs.40,70,998\/- and Rs.16,52,899.60 were<br \/>\n\tpending recovery since 1998, being payable by M\/s. Chokshi Tubes<br \/>\n\tCompany Limited (the Tubes Company). That the Tubes Company and one<br \/>\n\tSandvik AB of Sweden floated a joint venture on 10.09.1996 and for<br \/>\n\tthe said purpose promoted a new company called Sandvik Chokshi<br \/>\n\tPrivate Limited wherein the Tubes Company was holding 49% shares and<br \/>\n\tSandvik AB of Sweden was having 51% holding. Subsequently due to<br \/>\n\tmergers and de-mergers a company named Sandvik Asia Limited came<br \/>\n\tinto existence w.e.f. 01.01.2002. According to the appellant,<br \/>\n\tdespite all these exercises, the fact remains that the assets and<br \/>\n\tliabilities of the Tubes Company stood transferred to the<br \/>\n\trespondent-assessee. Therefore, the revenue was entitled to effect<br \/>\n\trecovery by adjusting the rebate due to the respondent-assessee<br \/>\n\tagainst the outstanding demand in case of the Tubes Company. In<br \/>\n\tsupport of the submissions reliance has been placed on Apex Court<br \/>\n\tdecision in case of  Macson Marbles Pvt. Ltd. Vs. Union if India,<br \/>\n\t2003 (158) E.L.T. 424 (S.C.) to submit that the principle of Rule<br \/>\n\t230(2) of The Central Excise Rules, 1944 (the Rules) can also be<br \/>\n\tmade applicable to the facts of the case.\n<\/p>\n<p>In<br \/>\n\tthe impugned order dated 28.03.2007 the Tribunal has found that the<br \/>\n\tjoint venture company is a new company different from the Tubes<br \/>\n\tCompany and merely because the Tubes Company was initially<br \/>\n\tinstrumental in formation of the respondent-assessee company it was<br \/>\n\tnot permissible to the revenue to recover the dues of the Tubes<br \/>\n\tCompany from the monies due and payable to the respondent-assessee<br \/>\n\tas both are different legal entities.\n<\/p>\n<p>Section<br \/>\n\t11 of the Act can have no application in the facts of the case.<br \/>\n\tMerely because the Tubes Company was initially 49% shareholder in<br \/>\n\tthe joint venture company it cannot be stated that the sums due to<br \/>\n\tthe joint venture company are the sums due to the Tubes Company.<br \/>\n\tSection 11 in fact permits such adjustment only when in hands of the<br \/>\n\tsame person the monies are recoverable on the one hand and monies<br \/>\n\tare also payable on the other hand to the same person. Therefore, if<br \/>\n\tany monies were payable to the Tubes Company it would be open to the<br \/>\n\trevenue to effect recovery by adjusting such payable amount. The<br \/>\n\tApex Court decision in case of  Macson Marbles Pvt. Ltd. (supra)<br \/>\n\twas in context of Section 29 of the State Financial Corporation Act,<br \/>\n\t1951 and reference to Rule 230(2) of the Rules as they then stood<br \/>\n\t(which are no longer on the Statute Book) cannot make the said<br \/>\n\tdecision applicable in the facts of the present case.\n<\/p>\n<p>In<br \/>\n\tthe circumstances, in absence of any legal infirmity in the impugned<br \/>\n\torder of the Tribunal,<br \/>\n\tthe appeal does not merit acceptance. No question of law, as<br \/>\n\tproposed or otherwise, much less a substantial question of law,<br \/>\n\tarises from the impugned order of the Tribunal.<br \/>\n\tThe appeal is accordingly dismissed.\n<\/p>\n<p>Sd\/-\n<\/p>\n<p>[D.A.\n<\/p>\n<p>MEHTA, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[H.N.DEVANI,<br \/>\nJ]<\/p>\n<p>Bhavesh*<\/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 A] Whether on 13 August, 2008 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1617\/2007 3\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.1617 of 2007 =================================================== COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD &#8211; III &#8211; Appellant(s) Versus M\/s. SANDVIK ASIA LIMITED &#8211; [&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-175375","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 A] Whether on 13 August, 2008 - 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-a-whether-on-13-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs A] Whether on 13 August, 2008 - Free Judgements of Supreme Court &amp; 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