{"id":32065,"date":"2010-10-20T00:00:00","date_gmt":"2010-10-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-20-october-2010"},"modified":"2016-04-23T21:43:42","modified_gmt":"2016-04-23T16:13:42","slug":"commissioner-vs-heard-on-20-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-20-october-2010","title":{"rendered":"Commissioner vs Heard on 20 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Heard on 20 October, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha 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\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1852\/2009\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\n \n\n\n \n\nTAX\nAPPEAL No. 1852 of 2009\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE &amp; CUSTOMS SURAT-I - Appellant(s)\n \n\nVersus\n \n\nPANCHMUKHI\nPROCESSORS PVT LTD - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nRJ OZA for\nAppellant(s) : 1, \nMR PR NANAVATI 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 K.A.PUJ\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 HARSHA DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 20\/10\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>The<br \/>\n\tappellant-Revenue has filed this Tax Appeal under Section 35-G of<br \/>\n\tthe Central Excise Act, 1944 proposing to formulate the following<br \/>\n\tsubstantial questions of law for determination and consideration of<br \/>\n\tthis Court.\n<\/p>\n<p>&#8220;[1]\tWhether<br \/>\n\tRule 96 ZQ(5) (ii) of Central Excise Rules, 1944 has inbuilt concept<br \/>\n\tof discretion and the adjudicating authority as well as appellate<br \/>\n\tauthority under the Central Excise Act, 1944 can exercise<br \/>\n\tdiscretionary authority in reducing penalty for the amount less than<br \/>\n\tamount equivalent to duty liability of the independent processor?\n<\/p>\n<p>[2]\tWhether<br \/>\n\tin the facts and circumstances of the case, the Tribunal has<br \/>\n\tcommitted substantial error of law in not interfering with appeal of<br \/>\n\tthe revenue on the ground that there was no valid ground for<br \/>\n\tenhancement of penalty amount imposed by the Commissioner (Appeals),<br \/>\n\tCentral Excise &amp; Customs, Surat-I?&#8221;\n<\/p>\n<p>This<br \/>\n\tCourt has issued notice for final disposal on 01.09.2010, in view of<br \/>\n\tthe decision of the Hon&#8217;ble Apex Court in the case of Union of<br \/>\n\tIndia Vs. M\/s. Dharmandra Textile Processors reported<br \/>\n\tin 2008 (231) ELT 3 (SC).\n<\/p>\n<p>Heard<br \/>\n\tMr. R.J. Oza, learned senior Standing Counsel appearing for the<br \/>\n\tappellant-Revenue and Mr.Devang Joshi, learned advocate for<br \/>\n\tMr.P.R.Nanavati, learned advocate appearing for the respondent.\n<\/p>\n<p>\tHaving<br \/>\n\tconsidered the facts and circumstances of the case and judgment of<br \/>\n\tthe Hon&#8217;ble Apex Court in the case of Union of India Vs. M\/s.<br \/>\n\tDharmandra Textile Processors (supra), the matter requires to be<br \/>\n\tconsidered by the Tribunal afresh.  We, therefore, set aside the<br \/>\n\timpugned order passed by the Tribunal and remanded the matter to the<br \/>\n\tTribunal for passing fresh order, in accordance with law.\n<\/p>\n<p>The<br \/>\n\tTribunal shall pass fresh order, preferably within a period of three<br \/>\n\tmonths from the date of receipt of the copy of this judgment. This<br \/>\n\tTax Appeal stands disposed of accordingly.\n<\/p>\n<p>[K.A.PUJ,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/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 Heard on 20 October, 2010 Author: K.A.Puj,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1852\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1852 of 2009 ========================================= COMMISSIONER OF CENTRAL EXCISE &amp; CUSTOMS SURAT-I &#8211; Appellant(s) Versus PANCHMUKHI PROCESSORS PVT LTD &#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-32065","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 Heard on 20 October, 2010 - Free Judgements of Supreme Court &amp; 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