{"id":1899,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-on-6-april-2011"},"modified":"2015-08-27T21:25:08","modified_gmt":"2015-08-27T15:55:08","slug":"commissioner-vs-ms-on-6-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-on-6-april-2011","title":{"rendered":"Commissioner vs M\/S on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs M\/S on 6 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\n\n \n\n\n\t \n\nTAXAP\/1623\/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. 1623 of\n2010 \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE - Appellant(s)\n \n\nVersus\n \n\nM\/S\nJAY AMBE TEXTILE - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nYN RAVANI\nfor\nAppellant \nNone for\nOpponent \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\n HONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI   24th March 2011\n\t\t\n\t\n\n \n\nORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE Ms. JUSTICE SONIA GOKANI)<\/p>\n<p>   Revenue, in the<br \/>\npresent Appeal, has proposed following question of law for our<br \/>\nconsideration :-\n<\/p>\n<p>\t&#8220;Whether<br \/>\nthe CESTAT is justified in giving the option of reduced penalty under<br \/>\nproviso to Section 11AC  of the Central Excise Act, 1944 ?&#8221;\n<\/p>\n<p>\t&#8220;Whether<br \/>\nCESTAT has power to give option to the party to pay reduced penalty<br \/>\nof 25% of the duty within 30 days from receipt of the CESTAT order,<br \/>\nwhen the CESTAT has not re-determined the quantum of duty ?&#8221;\n<\/p>\n<p> On the basis of an<br \/>\nintelligence, the Preventive Officers of the Central Excise<br \/>\nDepartment visited the factory premises of the assessee-M\/s. Jay Ambe<br \/>\nTextiles and after search, on account of shortage of man-made<br \/>\nfabrics, levied duty. A show cause notice was issued to the assessee<br \/>\nfor confirmation of duty under Section 11A of the Central Excise Act,<br \/>\n1944. The Adjudicating Officer directed recovery of duty, interest<br \/>\nand penalty.\n<\/p>\n<p> Being aggrieved with the<br \/>\norder-in-original dated 21st January 2000, the<br \/>\nCommissioner [Appeals], Central Excise, Ahmedabad was approached who<br \/>\nreduced penalty as the confirmation of duty demand was not challenged<br \/>\nand the duty was already paid prior to show cause notice.\n<\/p>\n<p>Against that view of the<br \/>\nCommissioner [Appeals], the Department preferred Appeal before the<br \/>\nCESTAT where it rejected the appeal of the Revenue confirming the<br \/>\norder of the Commissioner [Appeals]. Against this order of CESTAT<br \/>\ndated 21st July 2005, Tax Appeal No. 448 of 2006 was<br \/>\npreferred by the Department before this Court for enhancement of<br \/>\npenalty equal to the duty evaded under Section 11AC of the Central<br \/>\nExcise Act, 1944. \t  This<br \/>\n Court vide Order dated 1st July 2009 remanded the<br \/>\nmatter back to the Tribunal for reconsideration of the question on<br \/>\napplicability of Section 11AC of the Central Excise Act, in light of<br \/>\nthe decision of the Apex Court in the case of Union of India v.<br \/>\nDharmendra Textile Processors, reported in 2008 (231) ELT<br \/>\np-3, and the one, as given in the case of <a href=\"\/doc\/1593938\/\">Union of India v.<br \/>\nRajasthan Spinning &amp; Weaving Mills &amp; Anr.,<\/a> reported<br \/>\nin 2009 (92) RLT 691 (SC).\n<\/p>\n<p> This issue was once<br \/>\nagain decided by CESTAT, Ahmedabad on 4th  February 2010<br \/>\nwherein it has noted that the Revenue has not disputed payment of<br \/>\nduty prior to issuance of show cause notice and considering the ratio<br \/>\nin this respect, it has held that, &#8220;&#8230;I give option to the<br \/>\nappellants to deposit duty, interest and 25% of the duty amount<br \/>\ntowards penalty, within 30 days from receipt of this order. It<br \/>\nis made clear that failure to pay either duty or interest in full and<br \/>\n25% of duty towards penalty within 30 days of receipt of this Order,<br \/>\nrespondents shall be liable to pay 100% of duty demand towards<br \/>\npenalty..&#8221;\n<\/p>\n<p> The Division Bench of<br \/>\nthis Court in the case of Commissioner of Customs &amp; Excise,<br \/>\nAhmedabad-I v. Akash Fashion Prints Private Limited, reported<br \/>\nin 2009 (239) E.L.T 439 (Guj) has held that, &#8220;&#8230;Section<br \/>\n11AC of the Act provides for levy of penalty in case of short levy or<br \/>\nnon-levy of duty in certain cases. The first proviso thereunder<br \/>\nprovides for exception to the main provision by stipulating that<br \/>\nwhere the duty and the interest are paid within thirty days from the<br \/>\ndate of communication of the order of the Central Excise Officer<br \/>\ndetermining such duty, the amount of penalty liable to be paid under<br \/>\nSection 11AC of the Act shall be 25% of the duty so determined; and<br \/>\nunder second proviso, it is provided that the benefit of reduced<br \/>\npenalty under the first proviso shall be available if the amount of<br \/>\npenalty so determined has also been paid within a period of thirty<br \/>\ndays referred to in the first proviso.&#8221;\n<\/p>\n<p>\tThis<br \/>\nBench also, in Tax Appeal No. 830 of 2010, considering the decision<br \/>\nin the case of Akash Fashion Prints Private Limited [Supra],<br \/>\nhas dismissed the Appeal. Since there is no reason to interfere with<br \/>\nthe order passed by the Customs, Excise &amp; Service Tax Appellate<br \/>\nTribunal, Ahmedabad, which is in consonance with the ratio laid down<br \/>\nby this Court, we see no merit in the present Appeal. Accordingly,<br \/>\nthe Appeal is dismissed. No costs.\n<\/p>\n<p>{Akil<br \/>\nKureshi, J.}<\/p>\n<p>{Ms.\n<\/p>\n<p>Sonia Gokani, J.}<\/p>\n<p>Prakash*<\/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 M\/S on 6 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1623\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1623 of 2010 ========================================================= COMMISSIONER OF CENTRAL EXCISE &#8211; Appellant(s) Versus M\/S JAY AMBE TEXTILE &#8211; Opponent(s) ========================================================= Appearance [&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-1899","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs M\/S on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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