Gujarat High Court
Commissioner Of Central Excise& ... vs Shree Shantinath Silk Industries - ... on 19 February, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1636/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1636 of 2007
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COMMISSIONER OF CENTRAL EXCISE& CUSTOMS, SURAT-I -
Appellant(s)
Versus
SHREE SHANTINATH SILK INDUSTRIES - Opponent(s)
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Appearance :
MR RJ OZA for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 19/02/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Admit.
Issue notice to consider the following question of law :
"(i) Whether in the facts and circumstances of the present case,the Tribunal is justified in reducing the amount of penalty from Rs. 3,00,000/ to Rs. 25,000/ imposed under Rule 95ZQ[5] read with Rule 173Q of Central Excise Rules, 1944 though prescribed under the said provisions is mandatory?
(ii) Whether the Tribunal is justified in reducing the mandatory
TAXAP/1636/2007 2/2 ORDER
amount of penalty leviable equivalent to the amount of duty demanded and confirmed under Rule 96ZQ[5][ii] of the Central Excise Rules, 1944?
(K.S.RADHAKRISHNAN,C.J.) (AKIL KURESHI,J.) (raghu)