{"id":92148,"date":"2011-11-11T00:00:00","date_gmt":"2011-11-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-briefly-stated-on-11-november-2011"},"modified":"2019-01-24T00:27:14","modified_gmt":"2019-01-23T18:57:14","slug":"commissioner-vs-briefly-stated-on-11-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-briefly-stated-on-11-november-2011","title":{"rendered":"Commissioner vs Briefly Stated on 11 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Briefly Stated on 11 November, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \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\/769\/2011\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. 769 of 2011\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE&amp; CUSTOMS, VADODARA-I, - Appellant(s)\n \n\nVersus\n \n\nM\/S\nRONALD PHARMACEUTICALS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMs\nMANISHA LAVKUMAR\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\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    11th November 2011\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>\tRevenue<br \/>\nhas challenged the decision of the Tribunal dated 4th<br \/>\nOctober  2010. Following question have been presented for our<br \/>\nconsideration :-\n<\/p>\n<p>&#8220;Whether the<br \/>\nHon&#8217;ble Tribunal is right in dropping the demand of extended period<br \/>\nand dropping the penalty imposed u\/s. 11AC of the Central Excise Act,<br \/>\n1944 on the grounds that during the period of dispute, different<br \/>\ninterpretations were possible in respect of assessable value of<br \/>\nPhysician free samples, inspite of Board&#8217;s clarificatory Circular<br \/>\ndated 25.04.2005 which has been upheld by the Hon&#8217;ble CESTAT in case<br \/>\nof Blue Cross Laboratories Limited [Supra] and further by the Hon&#8217;ble<br \/>\nHigh Court in case of Indian Drugs Manufacturers&#8217; Association [Supra]<br \/>\n?&#8221;\n<\/p>\n<p>\tBriefly stated,<br \/>\nfacts are that against the confirmation of duty demand and penalty,<br \/>\nrespondent-manufacturer approached the Commissioner [Appeals]. The<br \/>\nCommissioner [Appeals] insisted that the manufacturer deposits an<br \/>\namount of Rs. 13,00,000\/= out of the total duty of Rs. 25.93 lacs.<br \/>\nSince the manufacturer could not do so, the appeal came to be<br \/>\ndismissed. He further approached the Tribunal on the ground of<br \/>\npre-deposit. Tribunal, by the impugned order, finding that<br \/>\nthere is a strong prima facie case in favour of the assessee,<br \/>\nmade certain observations and remanded proceedings before the<br \/>\nCommissioner [Appeals] to render decision on merits without insisting<br \/>\non pre-deposits.\n<\/p>\n<p>\tCounsel for the<br \/>\nDepartment Ms. Shah contended that the Tribunal has made observations<br \/>\nwhich would amount to deciding the main issues in dealing with the<br \/>\nquestion of pre-deposit, the same ought not to have been done.\n<\/p>\n<p>\tUpon perusal of<br \/>\nthe order of the Tribunal, however, we notice that the Tribunal had<br \/>\nreferred to the decision of Larger Bench in case of Marsha Pharma<br \/>\nPrivate Limited v. CCE, Vadodara, reported in 248 ELT 687<br \/>\n[Ahmedabad Bench] to observe that in view of confusion in the field<br \/>\nby various decisions, the manufacturer cannot be held guilty of any<br \/>\nsuppression or misstatement with an intend to evade duty.\n<\/p>\n<p>\tSuch observation<br \/>\nof the Tribunal must be viewed in background of the proceedings<br \/>\nbefore it. What was referred to the Tribunal was the question of<br \/>\npre-deposit. It was in this background that the Tribunal made<br \/>\nobservations indicating that there is a strong prima facie<br \/>\ncase in favour of the manufacturer. To our mind, the Tribunal has not<br \/>\nconcluded the issue on merits. In fact, the Tribunal desired the<br \/>\nCommissioner [Appeals] to decide the appeal on merits only to waive<br \/>\nthe entire pre-deposit, certain observations have been made which<br \/>\nshould be treated to be prima facie in nature. Contention of<br \/>\nthe counsel for the appellant that the decision of the Larger Bench<br \/>\nwould not be of any avail to the manufacturer, surely can also be<br \/>\nexamined by the Commissioner [Appeals]. In the result, no question of<br \/>\nlaw arises, Tax Appeal is dismissed.\n<\/p>\n<p>{Akil Kureshi, J.}<\/p>\n<p>{Ms. Sonia Gokani,<br \/>\nJ.}<\/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 Briefly Stated on 11 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/769\/2011 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 769 of 2011 ========================================================= COMMISSIONER OF CENTRAL EXCISE&amp; CUSTOMS, VADODARA-I, &#8211; Appellant(s) Versus M\/S RONALD PHARMACEUTICALS &#8211; Opponent(s) [&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-92148","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Briefly Stated on 11 November, 2011 - Free Judgements of Supreme Court &amp; 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