Gujarat High Court
Commissioner Of Central Excise & ... vs M/S Sun Pharmaceuticals Ind Ltd ... on 26 October, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1723/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1723 of 2008
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COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, DAMAN Appellant(s)
Versus
M/S SUN PHARMACEUTICALS IND LTD Opponent(s)
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
HONOURABLE MR.JUSTICE ANANT S. DAVE
Date : 26/10/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial questions of law:
"(i)Whether in absence of the permission granted under Rule 21 of the erstwhile Central Excise Rules for Reassessment, 2001/now Central Excise Rules for Reassessment, 2002 could destruction of excisable goods be resorted to merely on basis of an application for permission without awaiting for the permission and without following the procedure laid down in subparas 2.1, 2.2, 2.3 and 2.4 of para 2 contained in (Misc. Provisions) Part I, "Remission of duty and Destruction of goods" as appearing in Central Excise Law Manual 200102 Vol.2?
(ii) Whether in the facts and circumstances of the present case, the Tribunal is justified and has committed a substantial error of law in not appreciating the facts on record and thereby has erroneously rendered the impugned order?
(iii) Whether on the facts and circumstances of the case, the Tribunal has erred in law in not appreciating that the permission having been applied only on 31.07.2001 and also within the reasonable time having been intimated not to destroy the goods in question vide letter dated 13.08.2001, in view of the fact that the permission not having been obtained under Rule 21 of the Central Excise Rules for Reassessment, could the demand for duty, interest TAXAP/1723/2008 2/2 ORDER and penalty have been set aside?"
(K.S. RADHAKRISHNAN, C.J.) (ANANT S. DAVE, J.) [sn devu] pps