Commissioner Of Central ... vs M/S. Dharmendra Textile ... on 12 January, 2015

[Cites 1, Cited by 1]

Gujarat High Court

Commissioner Of Central ... vs M/S. Dharmendra Textile ... on 12 January, 2015

Bench: Vijay Manohar Sahai

         O/TAXAP/1356/2006                                  JUDGMENT




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                             TAX APPEAL NO. 1356 of 2006



FOR APPROVAL AND SIGNATURE:



HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR
SAHAI


and
HONOURABLE MR.JUSTICE R.P.DHOLARIA

================================================================

1     Whether Reporters of Local Papers may be allowed to see
      the judgment ?

2     To be referred to the Reporter or not ?

3     Whether their Lordships wish to see the fair copy of the
      judgment ?

4     Whether this case involves a substantial question of law as
      to the interpretation of the Constitution of India, 1950 or any
      order made thereunder ?

5     Whether it is to be circulated to the civil judge ?

================================================================
    COMMISSIONER OF CENTRAL EXCISEAHMEDABAD-I....Appellant(s)
                           Versus
       M/S. DHARMENDRA TEXTILE PROCESSORS....Opponent(s)
================================================================
Appearance:
MR YN RAVANI, ADVOCATE for the Appellant(s) No. 1
MR PARESH M DAVE, ADVOCATE for the Opponent(s) No. 1
================================================================

           CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
                  VIJAY MANOHAR SAHAI


                                       Page 1 of 3
        O/TAXAP/1356/2006                                    JUDGMENT



                     and
                     HONOURABLE MR.JUSTICE R.P.DHOLARIA

                              Date : 12/01/2015


                              ORAL JUDGMENT

(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)

1. Heard Mr.Y.N.Ravani, learned counsel for the appellant and Mr.Paresh Dave, learned counsel for the respondent.

2. This tax appeal has been filed for the following substantial question.

"Whether 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?"

3. By the impugned order, penalty has been levied against the respondent assessee but the respondent assessee has been exonerated from payment of penalty on the ground that no case is made out for imposing penalty against the respondent assessee. The Central Board of Excise and Customs has issued the instructions dated Page 2 of 3 O/TAXAP/1356/2006 JUDGMENT 20.10.2010 and 17.8.2011 which provide that where there is mandatory limit is less than Rs.10 lacs with regard to the duty or penalty, the appeal would not lie to the High Court. These circulars, in our opinion, also apply to the pending appeals and the decisions of the Division Bench of this Court in Commissioner of Central Excise and Customs Vs Stovec Industries Limited, 2014 (33) S.T.R. 124 (Guj) and Commissioner of Central Excise and Customs, Vadodara-I Vs Pharmanza Herbal Private Limited, 2014 (306) E.L.T. 153 (Guj.) are also applicable to this appeal. Therefore, this tax appeal is dismissed as not maintainable. There shall be no order as to costs.

(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) pathan Page 3 of 3

Unlock Advanced Research with PRISMAI

Gujarat High Court