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
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
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
Supreme Court's decision in UOI & Ors. vs. Dharmendra Textile Processors & Ors. 2008 (231) ELT 3 (SC). He has also pointed ... basis of the court's earlier decision in Dharmendra Textile Processors case and accordingly any penalty under Section 11AC of the Central Excise
consider the Honble Supreme Courts judgment in UOI vs. Dharmendra Textiles Processors 2007 (215) ELT 321 (SC).
2. After examining the records ... also referred to Honble Supreme Court judgments in UOI vs. Dharmendra Textiles Processors 2008 ( 231) ELT 3 (SC) and UOI vs. Rajasthan Spinning
land mark judgement in the case of Union of India Vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC), the Apex Court held that ... ratio of Dharmendra Textile Processors (supra) was also followed in a very recent judgement of Supreme Court in the case of CCE Chandigarh Vs Stesalit
also relied on the following decisions: ( i) Union of India vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC); ( ii) Union of India vs Rajasthan ... supra), wherein, in the context of clarifying the earlier judgement in Dharmendra Textile Processors (supra), Their Lordships held that a penalty under Section 11AC could
before the Supreme Court; that in the case of UOI vs. Dharmendra Textile Processors - 2008 (231) ELT 3 (SC), the Supreme Court has held that ... their appeal. He also submitted that in the case of Dharmendra Textile Processor relied by the Department would not be applicable to the present facts
Supreme Court remanded the case while deciding case of M/s. Dharmendra Textile Processors and Ors remanded this case to the Tribunal for its disposal ... Supreme Court in the case of Union of India vs. Dharmendra Textile Processors 2008 (231) ELT 3 (SC) has held that penalty under Section 11AC
High Court decision in case of UoI Vs. M/s Dharmendra Textile Processors ... above referred judgment in the case of M/s. Dharmendra Textile Processors laying down that where the provisions of Section 11AC are invoked, authorities have
