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1 - 6 of 6 (0.22 seconds)Union Of India vs M/S Rajasthan Spinning & Weaving Mills on 12 May, 2009
8. Revenue appealed further to the Supreme Court. Supreme Court disposed of the appeal on 12.05.2009 by its judgment reported in Union of India vs. Rajasthan Spinning & Weaving Mills 2009 (238) ELT 3 (SC). The issue before the Supreme Court was regarding the scope and ambit of Section 11AC of the Act.
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
After adverting to and analyses of several precedents on this aspect, the Apex Court clarified that its earlier decision in Union of India vs. Dharmendra Textile Processors 2008 (231) ELT 3 (SC) must be understood to mean that though the application of Section 11AC would depend upon the existence of otherwise of the conditions expressly stated in the Section, once the Section is applicable in a case, the concerned authority would have no discretion in quantifying the amount and penalty must be imposed equal to the duty determined under sub-section (2) of Section 11A. The Supreme Court set aside the order of this Tribunal dated 24.03.2006 and remitted the same for fresh consideration in accordance with law and in the light of the judgment (emphasis is added).
Sir Shadi Lal Sugar And General ... vs Commissioner Of Income Tax, Delhi on 31 July, 1987
15. On behalf of the appellant several decisions including of the Supreme Court in Sir Shadi Lal Sugar and General Mills Ltd. and Another vs. Commissioner of Income Tax, New Delhi - 1987 (31) ELT 325 (SC) and in CIT, West Bengal vs. Anwar Ali 1970 AIR 1982 were cited for the proposition that confirmation of the liability to tax/ Duty would not bar a challenge to the imposition of penalty and that validity of imposition of penalty could be independently challenged on germane grounds. There cannot be a quarrel with this proposition, in its abstract dimension.
Commissioner Of Income Tax West Bengal vs Anwar Ali on 29 April, 1970
15. On behalf of the appellant several decisions including of the Supreme Court in Sir Shadi Lal Sugar and General Mills Ltd. and Another vs. Commissioner of Income Tax, New Delhi - 1987 (31) ELT 325 (SC) and in CIT, West Bengal vs. Anwar Ali 1970 AIR 1982 were cited for the proposition that confirmation of the liability to tax/ Duty would not bar a challenge to the imposition of penalty and that validity of imposition of penalty could be independently challenged on germane grounds. There cannot be a quarrel with this proposition, in its abstract dimension.
Section 4 in The Central Excise Act, 1944 [Entire Act]
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