COMM. OF CENTRAL EXCISE & CUSTOMS v. JAGDISH BHATIA
Case at a glance
Outcome
Allowed
(cid:9)Accordingly this application is allowed
Provisions considered
Judgment
Hon'ble MR.JUSTICE D.A.MEHTA ============================================================
1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?
2. To be referred to the Reporter or not? : NO
3. Whether Their Lordships wish to see the fair copy : NO of the judgement?
4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?
5. Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- COMM. OF CENTRAL EXCISE & CUSTOMS Versus JAGDISH BHATIA -------------------------------------------------------------- Appearance:
CENTRAL EXCISE & CUSTOMS GOLD CONTROL AP No. 20 of 2000 MR ANANT S DAVE for Petitioner No. 1 NOTICE SERVED for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH MR.JUSTICE D.A.MEHTA Date of decision: 20/08/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) (cid:9)Though served, none appears for the respondent.
2.(cid:9)This is an application filed by the Commissioner of Central Excise & Customs, Surat - 1 under Section 35H(1) of the Central Excise Act, 1944 (`the Act' for short) for directing the Central Excise & Customs Gold Control Tribunal (CEGAT) to state the case and refer to this Court the following question:- "Whether the provisions of fine and penalty as given in Central Excise Act, 1944 are applicable to the goods i.e. Man Made Fabrics (Processed) which are subjected to Additional Excise Duties in terms of Additional Duties of Excise (Goods of Special Importance) Act, 1957."
3.(cid:9)The learned counsel for the applicant states that in the case of M/s Gomti Processors, Surat, this Court has directed the CEGAT to refer the identical question for determination of this Court under Section 35H(1) of the Act. That order is also reproduced in ground (g) of this application.
4.(cid:9)In absence of any opposition from the opponent, we see no reason why this application should not be allowed.
Operative part
5.(cid:9)Accordingly this application is allowed. The CEGAT shall state the case and refer to this Court the following question for our determination :- "Whether the provisions of fine and penalty as given Central Excise Act, 1944 are applicable to the goods i.e. Man Made Fabrics (Processed) which are subjected to Additional Excise Duties in terms of Additional Duties of Excise (Goods of Special Importance) Act, 1957." (cid:9)Rule is accordingly made absolute. The application stands disposed of accordingly. (cid:9) (cid:9)(M.S. Shah, J.) (cid:9) (cid:9)(D.A. Mehta, J.) sundar/- (cid:9) (cid:9) (cid:9) (cid:9) (cid:9) (cid:9)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: (cid:9)Accordingly this application is allowed
Which statutory provisions did this judgment involve?
Constitution of India; Central Excise Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957.
Which court decided this case, and when?
Gujarat High Court, on 20 Aug 2001. The bench was M S SHAH, D A MEHTA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.