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
Supreme Court in the case of Union of India vs. Dharmendra Textile Processors reported in [2008] 306 ITR 277 (SC), wherein it was held that ... Supreme Court in the case of Union of India vs. Dharmendra Textile Processors (306 ITR 277).
5. The short question which falls for consideration
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
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
judgement rendered in the case of Union of India v.
Dharmendra Textile Processors 2008(231)ELT 3 (SC). Accordingly we
proceed to decide the substantive ... Court for
decision afresh in the light of the judgement in Dharmendra Textile
Processors 's case (supra). However, the view taken
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
judgment of this Court in Union of India and Others v.
Dharmendra Textile Processors and others6.
9. The question that emerges for our consideration ... 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
before this Court in the case of Union of India Vs.
Dharmendra Textile Processors on 19th July, 2007, when a Division Bench of this Court ... party) in the case of Union of
India Vs. Dharmendra Textile Processors which is reported in 2008 (13) SCALE 233. It has
been held, inter
Supreme Court in the case of Union of India v. Dharmendra
Textile Processors 2008(231 )ELT 3(SC). According to the learned counsel
a plain ... officer
concerned.
The argument of the Revenue that the judgement in
Dharmendra Textile Processor 's case (supra) would apply and penalty equal
decision of
Hon'ble Supreme Court in the case of
Dharmendra Textile Processors (supra). W hen
we look into the bona fides ... Tribunal, after referring to judgment in Union of India Vs.
Dharmendra Textile Processors (2008) 306 ITR 277 (SC), has relied
upon decision of the Supreme
