Supreme Court - Daily Orders
M/S. Padmashri V.V.Patil S.S.K.Ltd vs Commissioner Of Cent.Excise & Customs on 4 April, 2016
Bench: A.K. Sikri, Rohinton Fali Nariman
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 1826 OF 2008
M/S. PADMASHRI V.V.PATIL S.S.K.LTD Appellant(s)
VERSUS
COMMISSIONER OF CENT.EXCISE & CUSTOMS Respondent(s)
WITH
CIVIL APPEAL NO(S). 2993 OF 2008
O R D E R
IN C.A. No. 1826 OF 2008 Having regard to the fact that only the meager amount is involved, we are not entertaining this appeal. Which is accordingly dismissed.
IN C.A. No. 2993 OF 2008 The appellant herein had declared lesser price for the goods which were cleared for home consumption. When it was detected and pointed out, differential amount was claimed which was paid by the appellant. On that basis penalty proceedings were also initiated against the appellant and the Signature Not Verified penalty was imposed which has been upheld by the Digitally signed by Customs, Excise and Service Tax Appellate Tribunal (in short NEELAM GULATI Date: 2016.04.11 11:29:10 IST Reason:
'the CESTAT') in the impugned judgment. We find from the orders of the assessing authority as well as the CESTAT, 2 that a clear finding of the fact is arrived at to the effect that there was a deliberate under-valuation which is discerned from the Resolution dated 2nd August, 1996 passed by the appellant itself. We,therefore, do not find any reason to interfere with the impugned judgment. The appeal is dismissed accordingly.
…................J (A.K. SIKRI) ….…..............J (ROHINTON FALI NARIMAN) NEW DELHI April 04, 2016 3 ITEM NO.306 COURT NO.12 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 1826/2008 M/S. PADMASHRI V.V.PATIL S.S.K.LTD Appellant(s) VERSUS COMMISSIONER OF CENT.EXCISE & CUSTOMS Respondent(s) WITH C.A. No. 2993/2008 Date : 04/04/2016 These appeals were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Ms. Madhavi Divan, Adv.
Mr. Sanjay Kharde, Adv.
Mr. Preshit Surshe, Adv.
Ms. Chandan Ramamurthi,Adv.
For Respondent(s) Mr. A.K. Panda, Sr. Adv.
Mr. Arijit Prasad, Adv.
Mr. Vikas Singh Jangra, Adv. Mr. B. Krishna Prasad,Adv.
UPON hearing the counsel the Court made the following O R D E R Appeals are dismissed in terms of the signed order.
(NEELAM GULATI) (TAPAN KUMAR CHAKRABORTY)
COURT MASTER COURT MASTER
(Signed order is placed on the file)