9911796707
TMI Blog2011 (11) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... question as to whether any penalty is imposable keeping in view the earlier order of the Adjudicating Authority and the extent & nature of default, if any, committed by the appellant. - Decided in favor of assessee for statistical purposes. - CEA No. 51 of 2011 - - - Dated:- 8-11-2011 - MR. JUSTICE HEMANT GUPTA, MR. JUSTICE G.S.SANDHAWALIA, JJ. Present: - Mr. M.P.Dev Nath, Advocate for the appellant. Mr. Sukhdev Sharma, Advocate for respondent. HEMANT GUPTA, J The assessee has claimed four substantial questions of law but in respect of questions of (i) and (ii), thematter stands concluded against the assessee by the Division Bench judgment of this Court reported as Wrigley India Pvt. Ltd. Vs. Commissioner C. Ex., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod, the show cause notice was issued as to why the assessee has claimed Modvat credit as an input in respect of the values of Tatoos. The Adjudicating Authority vide the order dated 25.2.2004 (Annexure P-7) dropped the proceedings initiated against the assessee. The revenue went in appeal before the Customs, Excise Service Tax Tribunal (in short the Tribunal ). The Tribunal vide its order dated 16.3.2010 allowed the appeal, the subject matter of challenge in the present appeal with the following observations: - .Accordingly, the appeal is allowed. In the absence of any new evidence cross objection is rejected and the amount of Rs. 79,90,852/- which was availed as Cenvat credit on the said product is declared as illegal and is reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that the authority had no discretion in the matter. It was observed that there was no reason to understand or read the judgment in Dharamendra Textiles case (supra) in that matter. After referring to various paras of the judgment in Dharamendra Textiles case, their Lordships observed in para 21 of the latter judgment that they could not see as to how the decision in Dharamendra Textiles case can be said to hold that Section 11AC would apply to the other case of non-payment or short payment of duty regardless of the conditions expressly mentioned in Section for its application . It was further observed that in Dharamendra Textiles case even the Revenue has not taken that stand and in that regard, submissions made in para 5 of the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
