Search Results Page
Search Results
1 - 4 of 4 (0.18 seconds)
Commissioner vs Prem
cites
Union Of India vs M/S Rajasthan Spinning & Weaving Mills on 12 May, 2009
With respect to
Department's appeal in connection with penalty, counsel submitted
that the Commissioner committed an error in confirming the penalty.
There was no mala fide intention on the part of the
manufacturer in not paying the duty. Counsel relied on the decision
of the Apex Court in case of Union of India v. Rajasthan Spinning
& Weaving Mills, reported in [(2009) 238 ELT 3 (SC)],
wherein, the Apex Court held and observed as under :-
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
[A]
"Whether the CESTAT was right in waiving the penalty imposed
under Section 11AC of the Central Excise Act, 1944 contrary to the
judgment of Hon'ble Supreme Court in cases of Union of India
v. Dharmendra Textile Processors, reported in 2008 (231) ELT 3 and
Union of India v. Rajasthan Spinning & Weaving Mills, reported in
2009 (238) ELT 3 (SC) ?"
Section 1 in The Central Excise Act, 1944 [Entire Act]
1