Gujarat High Court
Commissioner vs Lotus Industries Opponent(S) on 4 August, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1391/2009 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1391 of 2009
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COMMISSIONER Appellant(s)
Versus
LOTUS INDUSTRIES Opponent(s)
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Appearance :
MS SEJAL K MANDAVIA for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 04/08/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
In view of the decision of the Apex Court in the case of Union of India v. Dharmendra Textile Processors, 2008 (231) E.L.T. 3., issue notice of admission to the respondent on the following substantial questions of law.
"(1) Whether the Commissioner (Appeals) can reduce the penalty when it is imposed under Section 11AC of Central Excise Act, 1944?
(2) Whether penalty can be reduced when the assessee has not paid the duty along with interest as per first proviso of Section 11AC of Central Excise Act, 1944?"
(K.S. RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) kailash HC-NIC Page 1 of 1 Created On Wed Apr 13 01:32:09 IST 2016