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 UOI v.
Dharmendra Textile Processors And Ors. [306 ITR 277] and
accordingly minimum penalty @ 100% of the tax sought ... Supreme Court in the case of
UOI v. Dharmendra Textile Processors And Ors. [supra], in various
other cases it has been held that presence
Union of India v. Dharmendra Textile
Processors ", 306 ITR 277(SC), "CIT v. Reliance Petro Products ... also true that in " Union of India v. Dharmendra Textile
Processors ", 306 ITR 277(SC), it has been held that if the assessee
decision in the case of Union of India and Anr. v. Dharmendra Textile
Processors and Ors. (2008) 306 ITR 277 (SC); and Madanlal Kishorilal ... decisions by
the apex court, clarifying and elucidating the same, viz. Dharmendra Textile Processors
and Ors. (supra); K.P. Madhusudhanan
Supreme Court in the case of Dharmendra Textile
Processors 306 ITR 277 (SC).
2. On the facts and in the circumstances of the case ... Supreme Court in the case of Dharmendra Textile Processors 306
ITR 277 (SC).
3. On the facts and in the circumstances of the case
Supreme Court
in the case of UOI Vs. Dharmendra Textiles Processors and others ( 306 ITR 277),
whereas all points raised have not been specifically dealt ... Supreme
Court in the case of UOI Vs. Dharmendra Textiles Processors and others (supra), so
this Bench, after reproducing para
decision of Hon'ble Supreme Court in the case of
Dharmendra Textile Processors 306 ITR 277 levied the minimum penalty
saying that the assessee ... legal position regarding levy of penalty in the
case of Dharmendra Textile Processors & Others (supra) is as under :
"25. The explanations appended
Supreme Court in the case of Union of
India Vs. Dharmendra Textile Processors & Others (306-
ITR-277), (219-CTR-617) vide its order dated ... Supreme
Court in the case of Dharmendra Textile Processors
(supra), penalty u/s. 271 (1) ( c ) for furnishing inaccurate
particulars is clearly leviable. In view
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
Supreme Court in the case of
Dharmendra Textile Processor & Others 306 ITR 277 wherein
the Hon'ble High Court held that the penalty ... Supreme Court in the case of Dharmendra Textile Processors &
Others (supra) and levied the minimum penalty.
3. The assessee went in appeal before
