Gujarat High Court
Commissioner Of Central Excise& ... vs Anjani Dyeing & Ptg. Mills (P)Ltd. ... on 10 January, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1500/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1500 of 2007
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COMMISSIONER OF CENTRAL EXCISE& CUSTOMS, SURATI
Appellant(s)
Versus
ANJANI DYEING & PTG. MILLS (P)LTD. Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 10/01/2008
ORAL ORDER
Heard the learned counsel for the appellant. Considering the submissions, the appeal is admitted in terms of the following substantial question of law : "Whether in the facts and circumstances of the case, the Tribunal is justified in upholding the order passed by the Commissioner [Appeals] reducing the mandatory penalty leviable under Rule 96ZQ(5)[ii] of the Central Excise Rules, 1944 being the amount equivalent to amount of duty short paid?"
Issue notice to the other side. Paper Book be filed within three months. List the appeal for final hearing after three months.
( Y. R. MEENA, C.J.) ( J .C. UPADHYAYA, J. ) * Pansala.