Gujarat High Court
Commissioner Of Central Exciseand ... vs Rajeshree Dyg. And Ptg on 13 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
COMMISSIONER OF CENTRAL EXCISEAND CUSTOMS SURAT I....Appellant(s)V/SRAJESHREE DYG. AND PTG. MILLS (P) LTD....Opponent(s) O/TAXAP/237/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 237 of 2013 ================================================================ COMMISSIONER OF CENTRAL EXCISEAND CUSTOMS SURAT I....Appellant(s) Versus RAJESHREE DYG. AND PTG. MILLS (P) LTD....Opponent(s) ================================================================ Appearance: MR RJ OZA, ADVOCATE for the Appellant(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 13/03/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The revenue has challenged the decision of the CESTAT giving opportunity to the assessee to deposit excise duty with interest and 25 per cent penalty within 30 days, subject to which the penalty would reduce to 25 per cent. Counsel for the revenue pointed out that in this case, the Adjudicating Officer, in his order in original, itself, while confirming duty demand with interest and imposing penalty, gave an opportunity to the assessee to pay the duty and interest along with reduced penalty within 30 days for enjoying the benefit of First Proviso to Section 11AC of the Central Excise Act of reduced penalty.
2. Counsel, therefore, seeks to distinguish the present case from the line of decisions of this Court, including the decision in COMMISSIONER OF CENTRAL EXCISE, A BAD-I VS. AKASH FASHION PRINTS PVT. LTD. 2009 (23) ELTP 439(Gujarat), taking a view that even at appellate stage, such opportunity could be afforded. Counsel stated that in those cases no opportunity was given by the adjudicating Officer, as is in the present case.
3. Issue NOTICE for final disposal, returnable 10TH APRIL 2013.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) UMESH Page 2 of 2