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2016 (6) TMI 157 - HC - Central ExciseConfiscation in lieu of redemption fine and imposition of penalties - possession of excess stock of copper rods and copper ingots - not accounted for in statutory records - Held that:- when this Court dismissed the appeal against the decision of the Full Bench of the CESTAT in Commissioner of Central Excise, Delhi v. Ganpati Rolling Pvt. Ltd. [2014 (6) TMI 234 - CESTAT NEW DELHI] as withdrawn, there was obviously no occasion to consider any of the decisions of the Gujarat High Court in the case of Commissioner of Central Excise & Customs v. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] and in the case of Prince Multiplast Pvt. Ltd. v. Union of India [2012 (5) TMI 474 - GUJARAT HIGH COURT] , which in the considered view of the Court merit acceptance. Therefore, the court is unable to find any infirmity in the impugned order of the CESTAT. - Decided against revenue
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