Commissioner Of Central ... vs M/S. Dharmendra Textile Processors ... on 14 June, 2007
TAXAP/1356/2006 1/1 ORDER
IN THE HIGH COURT OF GUJARAT ... COMMISSIONER OF CENTRAL EXCISEAHMEDABADI Appellant(s)
Versus
M/S. DHARMENDRA TEXTILE PROCESSORS Opponent(s)
======================================
Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None
Supreme Court in the case of U.O.I Vs. Dharmendra Textiles Processor (2008), 166
Taxman 65 (SC.): 295 ITR 244 (SC). In all these ... Supreme Court including the decision in
the case of Dharmendra Textiles Processors (Supra).
4. The Ld. D.R., on the other hand, tried to justify
Whether Order Is To Be Circulated To ... vs M/S Dharmendra Textile Processors on 20 September, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE ... circulated to the Departmental Yes
authorities?
Appellant:
M/s Dharmendra Textile Processors
Respondent:
CCE Ahmedabad
Represented by:
Shri Paritosh Gupta, Adv.: for Assessee.
Ms.Mallika
Supreme Court in the case of Union of India vs. Dharmendra Textile Processors reported in [2008] 306 ITR 277 (SC), wherein it was held that ... Supreme Court in the case of Union of India vs. Dharmendra Textile Processors (306 ITR 277).
5. The short question which falls for consideration
decision of this
Court in Union of India Vs. Dharmendra Textile Processors
& Ors. , (2008) 13 SCC p.369 and, therefore, submits that
the judgment ... covered by the decision of this Court in the
case of Dharmendra Textile Processors (supra), the matter
3
requires to be remitted to the Tribunal
Judges Bench in case of Union of India and
others vs. Dharmendra Textile Processors
and others , the Apex Court held that any
default or delay
judgement rendered in the case of Union of India v.
Dharmendra Textile Processors 2008(231)ELT 3 (SC). Accordingly we
proceed to decide the substantive ... Court for
decision afresh in the light of the judgement in Dharmendra Textile
Processors 's case (supra). However, the view taken
Court in the case of Union of India & Others Versus
Dharmendra Textile Processors & Others since reported in
(2008) 13 Supreme Court Cases ... that apparently, relying on the language used in the case
of Dharmendra Textile Processors (supra), they submit that the
provisions are mandatory and recoveries with
Supreme Court in the case of Union of India
v. Dharmendra Textiles Processors [2008] 306 ITR 277/174 Taxman 571 (SC):-
(below is quoted from ... Shroff v. Joint CIT was
upset in Union of India v. Dharmendra Textile Processors ', after quoting from
section 271 extensively and also considering section
Joint CIT ' was upset in Union of
India v Dharmendra Textile Processors ', after quoting from section 271 extensively and
also considering section ... overruled by this Court in Union of India v. Dharmendra Textile
Processors , was that according to this Court the effect and difference between section
