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
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
view of
the decision of the Union
of India vs. Dharmendra Textile Processors , 2008
(231) ELT 3 (S.C.),
rule 96ZQ is mandatory. The court ... held that the consequence of the
said judgment in Dharmendra Textile Processors is that the challenge
to the vires of rule 96ZQ
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 Union of India & Ors.
vs. Dharmendra Textile Processors ... mens-rea that in Union of India & Ors. vs. Dharmendra Textile
Processors & Ors , the Supreme Court over-ruled the earlier
judgment
Union of India Vs. Dharmendra Textile Processors had occasion to consider Section 11AC of the Act. The questions which was up for consideration
2011 Page 5 of 12
Union of India vs. Dharmendra Textile Processors , [2008] 306 ITR 277 (SC)
and it has been held as under
supra). After referring to Union of India v. M/s Dharmendra Textile Processors, 2008 (231) E.L.T. 3 (SC), which dealt with the question ... consideration, and the judgment of the Apex Court in Dharmendra Textile Processors. The Supreme Court held in para 18 as under
Union of India & Ors. v. Dharmendra Textile Processors
and 2008 ( 5) SCC 257UCO Bank & Anr. v. Rajinder Lal Capoor .
Court has no power
Union of India and others v. Dharmendra Textiles Processors and others
3. (2009) 224 CTR (SC) 1 Union of India v. Rajasthan Spinning & Weaving ... Supreme Court in the second cited decision in Dharmendra Textiles 's case. This decision was relied on by the counsel to contend that
