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
Excise Law the Apex
Court in the case of UOI vs. Dharmendra Textile Processors (2008)
306 ITR 277 (SC) held that "default merited penalty ... penalty." Thus after
the decision in the case of Dharmendra Textile Processor (Supra),
"Mesn rea is not necessary to be proved by revenue
Supreme Court in the case of Dharmendra Textile Processors &
Others [2008] 306 ITR 277 (SC). Ld. CIT(A) has misread the judgment ... need to examine the recent decision of this court in
Dharmendra Textile Processors' case (supra). In almost every
case relating to penalty, the decision
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
Union of India vs. Dharmendra Textile Processors, 166 Taxman
65(SC)
(iv). K.P. Madhusudan vs. CIT , 251 ITR 99.
(v). Mussadilal Ram Bharose ... Union of India vs. Dharmendra Textile Processors, 166 Taxman
65(SC). The decision in the case of Price Water Cooper (supra), in our opinion,
does
Supreme Court in the case of Dilip N. Shroff
(supra) and Dharmendra Textile Processors, 306 ITR 277 (SC) deduced
as under :-
"12. A combined
Supreme Court
in the case of Dilip N. Shroff (supra) and Dharmendra Textile Processors, 306 ITR 277 (SC)
deduced as under :-
6
ITA No.7186
court made the following observations in
the case of M/s. Dharmendra Textiles Processors (306 ITR 277):
"We are of the view thai there ... Supreme Court (SC) in UOI vs.
Dharmendra Textile Processors (306 ITR 111) has to be
understood in the correct perspective. Penalty
Dharmendra
Textile Processors & Ors. (2008) 306 ITR 277 (SC), the Apex Court held that,
where there is no finding that any details supplied
Supreme Court in
the case of Dilip N. Shroff (supra) and Dharmendra Textile Processors, 306 ITR 277
(SC) deduced as under :-
"12. A combined
