2017 (11) TMI 772 - SCH - Central Excise

Alternative remedy of appeal - Section 35H of the Central Excise Act, 1944 - the decision in the case of The Commissioner Central Excise and Customs, Aurangabad Versus M/s. India Containers Ltd., Shri Alex Rodriguez, Shri. A.M. Kulkarni, V.D. Bindu 2017 (7) TMI 94 - BOMBAY HIGH COURT contested - Held that - recovery of penalty shall remain stayed - Issue notice.

Summary

The Supreme Court ordered that the High Court should not have exercised jurisdiction under Article 226 of the Constitution. The High Court imposed a penalty on the assessee based on non-existent provisions under the Act. Recovery of penalty is stayed.