Gujarat High Court
The Commissioner Of Central Excise & ... vs Sun Pharmaceutical Industries ... on 1 February, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1679/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1679 of 2007
======================================
THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS
Appellant(s)
Versus
SUN PHARMACEUTICAL INDUSTRIES Opponent(s)
======================================
Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
======================================
CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 01/02/2008
ORAL ORDER
Heard the learned counsel for the appellant.
The appeal is admitted in terms of the following question: "Whether in the facts and in the circumstances of the case, the Tribunal is justified in extending the benefit of doubt to the respondent on the ground that the evidence on record does not establish the fact of clandestine removal and whether the Tribunal is justified in setting aside the demand of central excise and imposition of equivalent amount of penalty under Section 11AC of the Central Excise Act, 1944?"
Issue notice to the other side. Paper book be filed within 3 months. List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) binoy TAXAP/1679/2007 2/2 ORDER