Apex Court rendered in case of Union of India vs. Dharmendra
Textile Processors reported in 2008(231) ELT 3.
3. The Tribunal imposed
penalty ... holding, it discussed the decision of Union
of India vs. Dharmendra Textile Processors (supra)
and other judgments of the High Courts in the following manner
their favour in the case of Union of
India v. Dharmendra Textile Processors ,
2008 (231) ELT 3 (SC) wherein it was held that penalty under ... respondents submitted that the
decision in the case of Dharmendra Textile Processors (supra) has
since been considered and explained by the Apex Court
Supreme Court in the case of Union
of India vs. Dharmendra Textile Processors , 2008
(231) ELT 3 (S.C.) had
held that the rule ... that in view of its decision in Union
of India vs. Dharmendra Textile Processors , 2008
(231) ELT 3 (S.C.),
rule 96ZQ is mandatory, further
Supreme Court in case
of Union of India and others Vs. Dharmendra Textiles
Processors and others1, in which while examining the provisions
of Section 11AC
Supreme
Court in case of Union of India and others Vs.
Dharmendra Textiles Processors and others2, in
which while examining the provisions of Section
11AC
Supreme Court in the case of
Union of India v. Dharmendra Textile Processors 295 ITR 244(SC)?
Issue
pertains to penalty under Section ... Apex Court in case of Union
of India and others v. Dharmendra Textiles Processors and others
reported in (2008) 306 ITR 277(SC), we find
Supreme Court in cases of Union of India
v. Dharmendra Textile Processors , reported in 2008 ( 231) ELT 3 and
Union of India v. Rajasthan Spinning
Supreme Court in cases of Union of India
v. Dharmendra Textile Processors , reported in 2008 ( 231) ELT 3 and
Union of India v. Rajasthan Spinning
Apex Court in the case of Union
of India v. Dharmendra Textile Processors ,
reported in 2008 (231) ELT p-3, and the one, rendered
Apex Court in the matter of Union of
India v. Dharmendra Textiles Processors and Union of India v.
Rajasthan Spinning & Weaving Mills ... ratio laid down in the case of Union
of India v. Dharmendra Textile Processors ,
reported in 2008 (231) ELT p-3.
The
CESTAT, thereafter
