{"id":231725,"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-2011-2"},"modified":"2018-12-15T01:10:57","modified_gmt":"2018-12-14T19:40:57","slug":"commissioner-vs-whether-on-24-february-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-whether-on-24-february-2011-2","title":{"rendered":"Commissioner vs &#8220;Whether on 24 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs &#8220;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\/583\/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\n \n\n\n \n\nTAX\nAPPEAL No. 583 of\n2010 \n \n=========================================================\n\n \n\nCOMMISSIONER,\nCENTRAL EXICSE, CUSTOMS &amp; SERVICE TAX, DAMAN - Appellant(s)\n \n\nVersus\n \n\nTUSHAR\nSAMANI, AUTHORISED SIGNATORY OF M\/S DIVYA PHARMA - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR.VARUN\nK.PATEL\nfor\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\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 February 2011 \n\t\t\t\n\t\t\n\t\n\n \n\n ORAL\nORDER<\/pre>\n<p> (Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tAdmit<br \/>\nfor consideration of the following substantial questions of law :-\n<\/p>\n<p>[1]\t&#8220;Whether,<br \/>\nin the facts and circumstances of the case, the respondent assessee<br \/>\nis legally entitled to get CENVAT credit of Special Excise Duty [SED]<br \/>\npaid on rejected goods under Rule 16 (1) of the Central Excise Rules,<br \/>\n2002 ?&#8221;\n<\/p>\n<p>[2]\t&#8220;Whether,<br \/>\nin the facts and circumstances of the case, the learned CESTAT has<br \/>\nerred in law in holding that the demand having been raised beyond the<br \/>\nnormal period of limitation is time barred ?&#8221;\n<\/p>\n<p>[3]\t&#8220;Whether,<br \/>\nin the facts and circumstances of the case, the assessee is liable to<br \/>\npay penalty under Rule 26 of the Central Excise Rules, 2002 read with<br \/>\nRule 13 of erstwhile CENVAT Credit Rules, 2002 read with Section 11AC<br \/>\nof the Central Excise Act, 1944 ?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe placed with Tax Appeal No. 516 of 2010.\n<\/p>\n<p>\t{Akil<br \/>\nKureshi, J.}<\/p>\n<p>\t{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 &#8220;Whether on 24 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/583\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 583 of 2010 ========================================================= COMMISSIONER, CENTRAL EXICSE, CUSTOMS &amp; SERVICE TAX, DAMAN &#8211; Appellant(s) Versus TUSHAR SAMANI, AUTHORISED SIGNATORY [&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-231725","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 &quot;Whether on 24 February, 2011 - Free Judgements of Supreme Court &amp; 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