three-Judge Bench of this Court in Union of India
v. Dharmendra Textile Processors and others (supra) while
examining the scope and ambit of Section ... overruled by this Court
in Union of India and Others v. Dharmendra Textile
Processors and others . For the aforesaid reasons, the view
expressed by this
three-Judge Bench of this Court in Union of India
v. Dharmendra Textile Processors and others (supra) while
examining the scope and ambit of Section ... overruled by this Court
in Union of India and Others v. Dharmendra Textile
Processors and others . For the aforesaid reasons, the view
expressed by this
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
been elaborately
discussed by this Court in Union of India vs. Dharmendra Textile Processors
( 2008) 13 SCC 369 and CIT vs. Atul Mohan Bindal
reported in 306 ITR 277
( Union of India & Ors. Vs. Dharmendra Textiles Processors & Ors. )
where a Three Judge Bench
Court in the case of Union of
India and Others v. Dharmendra Textile Processors and Others
Supreme Court in
Union of India v. Dharmendra Textile Processors , (2008) 306
ITR 277, the penalty could not be deleted.
5. We are unable ... submission. The judgment
of the Hon'ble Supreme Court in Dharmendra Textile (supra)
cannot be read as laying down that in every case where
Supreme 206 (Union of India v. M/s.Dharmendra Textile Processors & Others) held that for imposing penalty under the Income
Court in the case of Union of India
and Ors. Vs. Dharmendra Textile Processors
