{"id":95668,"date":"2011-02-24T00:00:00","date_gmt":"2011-02-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-24-february-2011-3"},"modified":"2015-06-09T06:22:59","modified_gmt":"2015-06-09T00:52:59","slug":"commissioner-vs-unknown-on-24-february-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-24-february-2011-3","title":{"rendered":"Commissioner vs Unknown on 24 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/830\/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\nTAX\nAPPEAL No. 830 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE - Appellant(s)\n \n\nVersus\n \n\nM\/S\nSIDDHARTH BRONZ PRODUCTS PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nDARSHAN M PARIKH for\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\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\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 24\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement dated 14.10.2009 passed by Central<br \/>\nExcise and Service Tax Appellate Tribunal(CESTAT)  giving 30 days of<br \/>\ntime to assessee to pay duty penalty etc. to avail of reduced penalty<br \/>\nof 25%.\n<\/p>\n<p> \tIn<br \/>\naddition to finding that claim is small,  the issue was previously<br \/>\nremanded by the High Court to the tribunal for consideration in light<br \/>\nof judgement of Apex Court in case of <a href=\"\/doc\/95472186\/\">Union of India v.<br \/>\nDharamendra Textile Processors,<\/a> reported in 2008 (231) E.LT. 3.<br \/>\nSimilar issue was already dealt by this Court in case of Commr. Of<br \/>\nC.Ex. Ahmedabad-I v. Akash Fashion Prints Pvt. Ltd. reported in<br \/>\n2009(239) E.L.T. 439(Guj.). We find no merits in appeal. Dismissed<br \/>\naccordingly.\n<\/p>\n<p>  (Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu) <\/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 Unknown on 24 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/830\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 830 of 2010 ========================================================= COMMISSIONER OF CENTRAL EXCISE &#8211; Appellant(s) Versus M\/S SIDDHARTH BRONZ PRODUCTS PVT LTD &#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-95668","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 Unknown on 24 February, 2011 - Free Judgements of Supreme Court &amp; 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