Commissionerof Central Excise vs M/S Prabhat Zarda Factory Ltd. on 15 April, 2011

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Patna High Court - Orders

Commissionerof Central Excise vs M/S Prabhat Zarda Factory Ltd. on 15 April, 2011

Bench: S. K. Katriar

                   IN THE HIGH COURT OF JUDICATURE AT PATNA
                                   MA No.42 of 2006
                       COMMISSIONEROF CENTRAL EXCISE
                                          Versus
                       M/S PRABHAT ZARDA FACTORY LTD.
                                        -----------
11/   15.04.2011

Heard Mrs. Nivedita Nirvikar, learned counsel for the appellant and Mr. D.V. Pathy, learned counsel for the respondent.

Learned counsel for the appellant presses I.A. No.630 of 2006, filed under Section 5 of the Limitation Act, seeking condonation of the delay in filing the appeal. It is stated that the appeal is late by 388 days. Learned counsel for the respondent opposes the application. In the facts and circumstances, we condone the delay in filing the appeal. I.A. No.630 of 2009 is allowed.

The following issues purported to be substantial questions of law are formulated for adjudication in the present appeal:

(i) Whether an amount of differential duty to the tune of Rs.1898319/ upheld by the Hon'ble CGAT and the charges extendable period for demanding duty was also upheld was legal and proper for the Hon'ble CGAT not to impose mandatory penalty of Rs.1898390 on the assessee under provisions of section 11AC of Central Excise Act, 1944?

(ii) Whether the Hon'ble CGAT order for recovery of interest under Section 11AB of the Central Excise Act, 1944 was proper and legal whereas charge of suppression of information was upheld by Hon'ble CGAT?

Put up on Tuesday (19.04.2011), for further hearing.

(S. K. Katriar, J.) (S. P. Singh, J.) Uday/

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Patna High Court - Orders