The Commissioner of Central Excise v. M/s. Colorcon Asia Pvt. Ltd
Case at a glance
- Decided
- 16 Jun 2009
- Bench
- H BHATIA, F I REBELLO
Provisions considered
Judgment
Mr. A.S. Rao with Mr. Rohit Pardeshi for Appellant. None for Respondent. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 16TH JUNE, 2009 P.C. The appeal was admitted on the following questions : (a) Whether the penalty amount which is mandatory u/s. 11AC of Central Excise Act, 1944 is required to be equal to the amount of duty evaded? (b) Whether the Commissioner (Appeals) has jurisdiction to waive/reduce the mandatory penalty imposed u/s. 11AC of Central Excise Act, 1944 which is required to be equal to the amount of duty evaded?” The issue has been answered by the judgment of the Supreme Court in Union Vs. Dharmendra Textiles 2008(231) ELT 3 (SC) which have been considered by the Bench of this Court in Commissioner of Central Excise Vs. Auto Power in Central Excise Appeal No. 15 of 2009 decided on
6.5.2009. In view of the above, question No. 1 is answered in the affirmative in favour of the Revenue and against the assessee. Question No. 2 is answered in the affirmative in favour of the Revenue and against the assessee. Appeal disposed of accordingly. (J.H. BHATIA,J.)
(F.I. REBELLO,J.)
Questions this judgment answers
Which statutory provisions did this judgment involve?
AC of Central Excise Act, 1944.
Which court decided this case, and when?
Bombay High Court, on 16 Jun 2009. The bench was H BHATIA, F I REBELLO.
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.