Supreme Court in the case of U.O.I Vs. Dharmendra Textiles Processor (2008), 166
Taxman 65 (SC.): 295 ITR 244 (SC). In all these ... Supreme Court including the decision in
the case of Dharmendra Textiles Processors (Supra).
4. The Ld. D.R., on the other hand, tried to justify
Whether Order Is To Be Circulated To ... vs M/S Dharmendra Textile Processors on 20 September, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE ... circulated to the Departmental Yes
authorities?
Appellant:
M/s Dharmendra Textile Processors
Respondent:
CCE Ahmedabad
Represented by:
Shri Paritosh Gupta, Adv.: for Assessee.
Ms.Mallika
Supreme Court in the case of Union of India
v. Dharmendra Textiles Processors [2008] 306 ITR 277/174 Taxman 571 (SC):-
(below is quoted from ... Shroff v. Joint CIT was
upset in Union of India v. Dharmendra Textile Processors ', after quoting from
section 271 extensively and also considering section
Joint CIT ' was upset in Union of
India v Dharmendra Textile Processors ', after quoting from section 271 extensively and
also considering section ... overruled by this Court in Union of India v. Dharmendra Textile
Processors , was that according to this Court the effect and difference between section
Supreme Court in the case of
UOI & Ors. vs Dharmendra Textile
Processors & Others in 305 ITR 277 has
upheld that for attracting civil ... upheld. Hon'ble
Supreme Court in Union of India vs
Dharmendra Textile Processors (2008) 306
ITR 277 has held:
"...the explanations appended
Supreme
Court in the case of UOl vs. Dharmendra Textile Processors
(2007) 295 ITR 244 (SC). So far as applicability of the said
decision ... case of Dharmendra Textile Processors (supra)
is concerned, we will discuss it in succeeding paras.
10. Regarding the first objection of ld. CIT (A) that
Supreme Court in the case of Union of India Vs Dharmendra
Textile Processors (2008) 306 ITR 277/174 Taxman 571 and
Hon'ble High ... Supreme Court in the case of
Union of India Vs Dharmendra Textile Processors (2008) 306 ITR 277/174
Taxman 571 and Hon'ble High
been elaborately discussed by this court in Union of India v. Dharmendra
Textile Processors [2008] 13 SCC 369 [306 ITR 277] and CIT v. Atul ... Apex Court in UOI v. Dharmendra Textile Processors [2008] 306 ITR
277 (SC), a decision by its larger bench, held its earlier decision in Dilip
strict liability profounded by the Apex court in the case
of Dharmendra Textile processors (supra) has not been rejected by the same Court ... light of apex court's judgments in the case of
Dharmendra Textile processors (supra) and the Rajasthan Spinning & weaving Mills
Supreme Court in the
case of Union of India Vs. Dharmendra Textile Processors (2008) 306 ITR
277(SC) has held that:
i. The explanations ... order simply relied on the
decision of Union of India vs Dharmendra Textile Processors 306 ITR 277 as
well as Dilip N Shroff v JCIT
