Gujarat High Court
Commissioner Of Central ... vs M/S. Dharmendra Textile Processors ... on 14 June, 2007
TAXAP/1356/2006 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1356 of 2006
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COMMISSIONER OF CENTRAL EXCISEAHMEDABADI Appellant(s)
Versus
M/S. DHARMENDRA TEXTILE PROCESSORS Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE A.S.DAVE
Date : 14/06/2007
ORAL ORDER
Heard learned counsel for the appellant. The appeal is admitted in terms of the following substantial question of law.
"Where duty has been deposited before issuance of show cause notice, whether the penalty under erstwhile Rule 173 Q of Central Excise Rules, 1944 is liable to be imposed on the assessee company in case of clandestine removal of excisable goods without issuance of Central Excise invoices, without entering the production in statutory records and against cash payment with a clear intention to evade the payment of Central Excise duty ?"
Issue notice to the respondent. Paper book be filed within three months. List the appeal for final hearing after three months.
( Y.R.MEENA, C.J. ) ( A. S. DAVE, J. ) kailash