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Commissioner vs M/S on 6 April, 2011 cites

Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008

What emerges from the order of the CESTAT is that the appeals preferred against the order of confirmation of duty, interest and penalty dated 4th May 2007, when was challenged before the Gujarat High Court, following the decision of Apex Court in the case of Union of India v. Dharmendra Textile Processors, reported in 2008 (231) ELT p-3, and the one, rendered in the case of Union of India v. Rajasthan Spinning & Weaving Mills & Anr., reported in 2009 (92) RLT 691 (SC), wherein mandatory penalty under Section 11AC of the Act was to be imposed, the High Court had remanded the case for decision on the limited question of imposition of penalty and pursuant to the said remand, the Tribunal ordered thus, "...On careful hearing of the submissions made by both the parties, I hold that the appellant firm is liable to pay the penalty equivalent to the duty confirmed. Accordingly, penalty amounting to Rs. 9,97,274/= is confirmed on the appellant firm. But, the penalty on the partner is waived as penalties on firm as well as parter (Both) cannot be imposed. Accordingly, the appeal filed by the partner is allowed. Further, the appellant-firm is given an option as per proviso to Section 11AC to deposit 25% of the penalty determined within 30 days of the communication of this order, failing which the appellant firm is liable to pay full amount of penalty confirmed."
Supreme Court of India Cites 44 - Cited by 1355 - A Pasayat - Full Document

Union Of India vs M/S Rajasthan Spinning & Weaving Mills on 12 May, 2009

What emerges from the order of the CESTAT is that the appeals preferred against the order of confirmation of duty, interest and penalty dated 4th May 2007, when was challenged before the Gujarat High Court, following the decision of Apex Court in the case of Union of India v. Dharmendra Textile Processors, reported in 2008 (231) ELT p-3, and the one, rendered in the case of Union of India v. Rajasthan Spinning & Weaving Mills & Anr., reported in 2009 (92) RLT 691 (SC), wherein mandatory penalty under Section 11AC of the Act was to be imposed, the High Court had remanded the case for decision on the limited question of imposition of penalty and pursuant to the said remand, the Tribunal ordered thus, "...On careful hearing of the submissions made by both the parties, I hold that the appellant firm is liable to pay the penalty equivalent to the duty confirmed. Accordingly, penalty amounting to Rs. 9,97,274/= is confirmed on the appellant firm. But, the penalty on the partner is waived as penalties on firm as well as parter (Both) cannot be imposed. Accordingly, the appeal filed by the partner is allowed. Further, the appellant-firm is given an option as per proviso to Section 11AC to deposit 25% of the penalty determined within 30 days of the communication of this order, failing which the appellant firm is liable to pay full amount of penalty confirmed."
Supreme Court of India Cites 14 - Cited by 453 - A Alam - Full Document
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