light of the two Apex Court decisions in the case of Dharmendra Textile Processors (supra) and Rajasthan Spinning and Weaving Mills (supra). From the impugned ... judgment of Apex Court in the case of UoI Vs. Dharmendra Textile Processors [(2008) 13 SCC 368] and in the case of UoI Vs. Rajasthan
latest decision of the Apex Court in the case of "Dharmendra
Textiles Processors And Others", 306 ITR 277(SC) squarely
supports the stand ... Supreme Court in " Union of India And Others v. Dharmendra
Textiles Processors And Others ", 306 ITR 277(SC), which squarely
supports the stand
judgment of this Court in Union of India and Others v.
Dharmendra Textile Processors and others6.
9. The question that emerges for our consideration ... three-Judge Bench of this Court in Union of India v.
Dharmendra Textile Processors and others (supra) while
examining the scope and ambit of Section
before this Court in the case of Union of India Vs.
Dharmendra Textile Processors on 19th July, 2007, when a Division Bench of this Court ... party) in the case of Union of
India Vs. Dharmendra Textile Processors which is reported in 2008 (13) SCALE 233. It has
been held, inter
Supreme Court in the case of Union of India v. Dharmendra
Textile Processors 2008(231 )ELT 3(SC). According to the learned counsel
a plain ... officer
concerned.
The argument of the Revenue that the judgement in
Dharmendra Textile Processor 's case (supra) would apply and penalty equal
decision of
Hon'ble Supreme Court in the case of
Dharmendra Textile Processors (supra). W hen
we look into the bona fides ... Tribunal, after referring to judgment in Union of India Vs.
Dharmendra Textile Processors (2008) 306 ITR 277 (SC), has relied
upon decision of the Supreme
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
Apex Court in the case of Union of India Vs. Dharmendra Textile Processors reported in 2008 (231) ELT 3 and therein while referring ... said offence imprisonment may follow.
35. The Apex Court in Dharmendra Textiles Processors case has also referred to its earlier decision in J.K. Industries
Court in the case of Union of India and others Vs. Dharmendra Textiles Processors and Others reported in (2008) 306 ITR 277 and held that ... Court in the case of Union of India and others Vs. Dharmendra Textiles Processors and Others reported in (2008) 306 ITR 277 as well
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
