Commissioner Of Central ... vs M/S. Dharmendra Textile Processors ... on 14 June, 2007
TAXAP/1356/2006 1/1 ORDER
IN THE HIGH COURT OF GUJARAT ... COMMISSIONER OF CENTRAL EXCISEAHMEDABADI Appellant(s)
Versus
M/S. DHARMENDRA TEXTILE PROCESSORS Opponent(s)
======================================
Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None
Judges Bench in case of Union of India and
others vs. Dharmendra Textile Processors
and others , the Apex Court held that any
default or delay
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
Apex Court rendered in case of Union of India vs. Dharmendra
Textile Processors reported in 2008(231) ELT 3.
3. The Tribunal imposed
penalty ... holding, it discussed the decision of Union
of India vs. Dharmendra Textile Processors (supra)
and other judgments of the High Courts in the following manner
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
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
Commissioner Of Central ... vs M/S. Dharmendra Textile ... on 12 January, 2015
Author: Vijay Manohar Sahai
Bench: Vijay Manohar Sahai
O/TAXAP/1356/2006 JUDGMENT ... judge ?
================================================================
COMMISSIONER OF CENTRAL EXCISEAHMEDABAD-I....Appellant(s)
Versus
M/S. DHARMENDRA TEXTILE PROCESSORS....Opponent(s)
================================================================
Appearance:
MR YN RAVANI, ADVOCATE for the Appellant
