Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
Equivalent citations ... Union of India and Ors. .....Appellants
versus
M/s Dharamendra Textile
Processors and Ors. .....
Respondents
Civil Appeal
recent decision of this Court in Union of India Vs. Dharamendra Textile
Processors , 2008 (231) ELT 3 that mere non payment or short payment ... penalty against the
assessees is as misconceived as the interpretation of Dharamendra Textile is
misconstrued by the Revenue. We completely fail to see how payment
Union Of India (Uoi) vs Dharamendra Textile Processors on 19 July, 2007
Equivalent citations: AIRONLINE 2007 SC 298
Bench: S.H. Kapadia , B. Sudershan Reddy
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
Author: Arijit Pasayat
Bench: Aftab Alam , P. Sathasivam , Arijit Pasayat ... Union of India and Ors. .....Appellants
versus
M/s Dharamendra Textile
Processors and Ors. .....
Respondents
Civil Appeal
rendered in the case of Union of India & Ors. Vs.
Dharamendra Textile Processors & Ors. reported in (2008) 13
SCC 369. Learned counsel further ... light of
the law laid down in the case of Dharamendra Textile Processors
& Ors., the Commissioner/Tribunal has no power to reduce the
penalty
need to examine the recent decision of this Court in Dharamendra Textile (supra). In almost every case relating to penalty, the decision is referred ... Aftab Alam,J.) was a party to the decision in Dharamendra Textile and we see no reason to understand or read that decision in that
From the above,
we fail to see how the
decision in Dharamendra
Textile can be said to
hold that Section 11-AC
would apply ... application.
There is another very
strong reason for holding
that Dharamendra Textile
could not have
interpreted Section 11-AC
in the manner as
suggested because
Union of India V. Dharamendra Textile Processors ). In such circumstances, the decision of the Larger Bench of the Supreme Court in the decision reported ... Union of India V. Dharamendra Textile Processors ) makes it very clear that penalty under Section 11AC of the Central Excise Act is mandatory and there
judgment of
the Supreme Court in Union of India v. Dharamendra Textile
Processors - 2008 (231) E.L.T. 3 (S.C.). and the judgment ... mandatory
penalty is concerned, the law stands now concluded in
Dharamendra Textile Processors (supra). The law as now
settled is that there is no jurisdiction
said judgement is reproduced as under :
"23.?The decision in Dharamendra Textile must, therefore, be understood to mean that though the application of Section ... determined under sub-section (2) of Section 11A. That is what Dharamendra Textile decides."
8.4 The Hon'ble Apex Court in the Rajasthan
