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Gangotri Textiles Ltd vs Pune - Ii on 22 September, 2010

In respect of the penalty, we find that the Hon'ble Gujarat High Court in the case of CCE vs. Harish Silk Mills (supra) held that if duty amount with interest is not paid in time and even reduced penalty of 25% of duty amount is not paid in time and option is not given to assessee such option should be given to assessee and period of 30 days would commence from the date of giving such option.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document

Jai Prakash Choudhary vs Dhanbad on 18 August, 2025

(i) The impugned order in so far as imposed penalties upon the two directors of the Company, (the appellant Nos. 2 and 3 respectively), are contrary to law and unsustainable. The condition precedent laid down in Rule 26 of the said Rules, which have to be satisfied for imposition of penalty thereunder having not been satisfied in the instant case.
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

Kapil Deo Choudhary vs Dhanbad on 18 August, 2025

(i) The impugned order in so far as imposed penalties upon the two directors of the Company, (the appellant Nos. 2 and 3 respectively), are contrary to law and unsustainable. The condition precedent laid down in Rule 26 of the said Rules, which have to be satisfied for imposition of penalty thereunder having not been satisfied in the instant case.
Custom, Excise & Service Tax Tribunal Cites 21 - Cited by 0 - Full Document

4. Whether Order Is To Be Circulated To ... vs Unknown on 27 June, 2011

and CCE Vs. Harish Silk Mills reported in 2010 (255) ELT 393 (Guj.) has held that where no such option stands extended by the authorities below, the same can be extended by the higher appellate forum. We find that the appellants have now deposited the entire duty, interest and penalty of 25%, and in as much as no option was given by the lower authorities, we are of the view that penalty is required to be reduced to 25%. We order accordingly. The demand and interest stand confirmed in as much as there is no contest to the same. Stay petition as also appeal get disposed off in above manner.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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