Section 11AC of the At. In the cases of UOI vs. Dharmendra Textile Processors 2008 ( 231) ELT 3 (SC) and UOI vs. Rajasthan Spinning
decision of the Apex Court in Union of India vs. Dharmendra Textile Processors reported in 2008 (231) ELT 3 (SC). Once we disbelieve the contention ... been held by the Apex Court in Dharmendra Textile Processors.
10. It is pertinent to note that during the pendency of this appeal, the appellant
Supreme Courts decision in the case of Dharmendra Textile Processors (2008) 306 ITR 277 (SC, he submits that imposition of penalty to the extent
decision of the Honble Supreme Court in the case of Dharmendra Textiles Processors vs. UOI reported in 2008(231) ELT 3 (SC). Contention ... decision of the Honble Supreme Court in the case of Dharmendra Textiles Processors (supra), held that the penalty is leviable, even if the duty
TIOL-63-CX, the Supreme held that: The decision in the Dharmendra Textiles Processors case-2008 (231) ELT 3 (SC) must, therefore be understood ... under sub-section 2 of section 11A. That is what the Dharmendra Textiles decides.
4. Commissioner (Appeals) has clearly found out that the goods were
disposal in the light of the decision in the case of Dharmendra Textile Processors & Others in Civil Appeal Nos. 10289-10303 of 2003. Hence ... decided by the Honble Apex Court in the case of Dharmendra Textile Processors & Others wherein it was held that mandatory penalty under Section
Airlines Vs. UOI 2010 (262) ELT 192 (Bom.)
( ii) UOI Vs. Dharmendra Textile Processors 2008-TIOL-192-
SC-LB
(iii) Gujarat Travancore Agency, Cochin
held by the apex court in the case of UOI Vs Dharmendra Textile Processors once mens rea with intention to evade payment of duty
Union of India Vs. Dharmendra Textile Processors- 2008 (231) ELT 3 (S.C.)
9. I find that the Show Cause Notice clearly records the fact ... Apex Court in the case of Union of India Vs. Dharmendra Textile Processors- 2008 (231) ELT 3 (S.C.) is inapplicable as there
before the Supreme Court; that in the case of UOI Vs. Dharmendra Textile Processor - 2008 (231) ELT 3, the Hon'ble Supreme Court ... Supreme Court in the case of UOI vs. Dharmendra Textile Processors (supra), to support their argument that penalty levied under Section 78 of the Finance