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
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
apex court in the case of Union of India
Vs. Dharmendra Textile Processors & Others , (2008) 306 ITR 277
and came to the conclusion that ... Taxman 609, in which the decision in the case of
Dharmendra Textile Processors & Others (supra) was also considered.
The Hon'ble Court referred
Supreme Court in Union of India &Anrs. Vs. Dharmendra Textile Processors
[(2007) 212 CTR (SC) 432] and the appeal was referred to a Larger ... Bench.
Subsequently in Union of India and Anrs.Vs. Dharmendra Textile Processors
&Anrs. [(2008) 306 ITR 277 (SC)] the Larger Bench
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
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
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
