Calcutta High Court
M/S. Jenson & Nicholson (I) Limited vs Commissioner Of Central Excise on 18 September, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
CEXA No. 60 of 2008
G.A. No. 2758 of 2008
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction
ORIGINAL SIDE
M/S. JENSON & NICHOLSON (I) LIMITED Plaintiff/Petitioner/Applicant
Versus
COMMISSIONER OF CENTRAL EXCISE, KOLKATA- Defendant/Respondent
III, COMMISSIONERATE BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 18th September, 2008.
The Court :- After hearing the learned Counsel for the appellant and perusing the order passed by the learned Tribunal we are of the opinion that the appeal will be heard out on the following question:
"1.Whether on a true and proper interpretation of rules 9,49,57AB and 173G of the Central Excise Rules 1944, the outstanding amount of duty could be paid after the due date from the Cenvat Account out of credit earned subsequent to the due date and the purported finding of the Tribunal that the appellant had contravened the Rules is arbitrator, unreasonable and perverse?
2. Whether on a true and proper interpretation of the relevant provisions of the Central Excise Rules 1944, including rules 9, 49, 57B, 173G and 173Q(1)(bb), there was any violation of the Rules on the part of the appellant and the purported findings of the Tribunal upholding the penalty of Rs.5,00,000/- are arbitrary, unreasonable and perverse?"
Let the Paper Book be filed within 8 weeks after Vacation, Let the appeal be listed for hearing 12 weeks after Vacation.
All parties concerned are to act on a signed copy of the minutes of this order on the usual undertakings. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) dg/