Dismissed

Commissioner - Central Excise & Customs v. M/S Redson Pharmaceuticals

Gujarat HC23 Jan 2015TAXAP/502/2009

Case brief

AI extract

What is this about?

Commissioner of Central Excise challenged CESTAT's order confirming duty but setting aside penalty. High Court dismissed appeal as not maintainable based on a Division Bench holding that tax appeals below Rs. 10 lakh are not maintainable.

What did the court decide?

Tax Appeal dismissed as not maintainable; question of law answered in favor of the assessee and against the revenue.

Commissioner - Central Excise & Customs Vs M/S Redson… — Income Tax | Gujarat HC (2015)

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O/TAXAP/502/2009 JUDGMENT

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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

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TAX APPEAL NO. 502 of 2009

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FOR APPROVAL AND SIGNATURE:

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HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI

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and

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HONOURABLE MR.JUSTICE R.P.DHOLARIA

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1 Whether Reporters of Local Papers may be allowed to see the judgment ?

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2 To be referred to the Reporter or not ?

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3 Whether their Lordships wish to see the fair copy of the judgment ?

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4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ?

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5 Whether it is to be circulated to the civil judge ?

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COMMISSIONER - CENTRAL EXCISE & CUSTOMS....Appellant(s)

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Versus

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M/S REDSON PHARMACEUTICALS....Opponent(s)

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Appearance:

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MR YN RAVANI, ADVOCATE for the Appellant(s) No. 1

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MR PARITOSH GUPTA, ADVOCATE for MR PARESH M DAVE, ADVOCATE for the Opponent(s) No. 1

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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI and

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HONOURABLE MR.JUSTICE R.P.DHOLARIA

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Page 1 of 3

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O/TAXAP/502/2009 JUDGMENT

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Date : 23/01/2015

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ORAL JUDGMENT

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(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI)

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We have heard Mr.Y.N.Ravani, learned advocate for the appellant and Mr.Paritosh Gupta, learned advocate for Mr.Paresh M.Dave, learned advocate for the respondent.

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While admitting this appeal on 02.04.2009, the Court had formulated the following substantial question of law:

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“Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside the mandatory penalty imposed upon the respondent under Section 11AC of the Central Excise Act, 1944 despite having confirmed the duty of central excise ?”

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In this Tax Appeal the CESTAT has confirmed the demand of Central Excise duty of Rs.3,25,965/- and has set aside the equal amount of penalty imposed on the assessee. The order of the CESTAT is challenged by the Revenue in this tax appeal.

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A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE & CUSTOMS V. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) held that in view of instruction dated 17.8.2011, tax appeal below Rs. 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss this tax appeal as not maintainable. Accordingly, the question of law posed in this appeal is answered in favour of the assessee and against the revenue.

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Page 2 of 3

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O/TAXAP/502/2009 JUDGMENT

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(V.M.SAHAI, ACJ.)

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(R.P.DHOLARIA,J.)

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Ashish Tripathi

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Page 3 of 3

Commissioner - Central Excise & Customs v. M/S Redson Pharmaceuticals

Case brief

What is this about?

What did the court decide?

Commissioner - Central Excise & Customs v. M/S Redson Pharmaceuticals

Case brief

What is this about?

What did the court decide?

What the court decided

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