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Gujarat High Court

Commissioner Of Central Excise& ... vs Kewat Quality Tex. Pvt. Ltd. ­ ... on 13 March, 2009

Author: K.S.Radhakrishnan

Bench: K.S.Radhakrishnan

         TAXAP/148620/2007                           1/2                                             ORDER



                   IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                 TAX APPEAL No. 1486 of 2007


         ====================================== 
            COMMISSIONER OF CENTRAL EXCISE& CUSTOMS, SURAT­I ­ 
                                   Appellant(s)
                                       Versus
                   KEWAT QUALITY TEX. PVT. LTD. ­ Opponent(s)
         ======================================
         Appearance :
         MR YN RAVANI for Appellant(s) : 1,
         None for Opponent(s) : 1,
         ======================================
                                 HONOURABLE THE CHIEF JUSTICE MR. 
                    CORAM : 
                                 K.S.RADHAKRISHNAN

                                 and

                                 HONOURABLE MR.JUSTICE AKIL KURESHI



                                        Date : 13/03/2009 



         ORAL ORDER 

(Per : HONOURABLE THE CHIEF JUSTICE MR. 

K.S.RADHAKRISHNAN) The   appeal   is   admitted   in   terms   of   the   following   substantial  question of law  in view of the judgment of the Apex Court in the case of  Union of India v. Dharmendra Textile Processors,  2008(231) ELT.3  (S.C.).

"A)       Whether in the facts and circumstances of the case,   the  Tribunal   is   justified   in   not   interfering   with   the   appeal   of   the  Revenue   on   the   ground   that   there   was   no   valid   ground   for  HC-NIC Page 1 of 2 Created On Sat Apr 02 02:57:02 IST 2016 TAXAP/148620/2007 2/2 ORDER enhancement of the penalty amount?"

Notice to the respondent on the above question.

 

         (K.S.RADHAKRISHNAN, C.J.)          (AKIL KURESHI, J.) syed/ HC-NIC Page 2 of 2 Created On Sat Apr 02 02:57:02 IST 2016