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2015 (5) TMI 625 - GUJARAT HIGH COURT

2015 (5) TMI 625 - GUJARAT HIGH COURT - 2015 (320) E.L.T. 794 (Guj.) - Imposition of penalty - Whether the Appellate Tribunal was right in imposing penalty on the appeal under Rule 57U[6] in the facts of this case - Held that:- If the provision for imposing penalty was not in existence in December, 1994 when the contravention took place, then, there was no question of imposition of any penalty on the basis of the subsequent rule which was not in existence at the relevant time. The Apex Court in .....

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M Dave, Adv For the Respondent : Mr Gaurang H Bhatt, Adv JUDGMENT (Per : Honourable The Acting Chief Justice Mr. Vijay Manohar Sahai ) 1. We have heard Mr. Paritosh Gupta for Mr. Paresh Dave, learned counsel for the petitioner and Mr. Gaurang Bhatt, learned counsel for the respondent. 2. This appeal was admitted on the following substantial questions of law: "Whether the Appellate Tribunal was right in imposing penalty on the appeal under Rule 57U[6] in the facts of this case?" 3. The .....

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tral Excise, Surat. Both these appeals involved the same subject matter, but there being two appeals filed by the appellant as well as the Department separately before the Appellate Tribunal and therefore there being two separate orders of the Appellate Tribunal, the appellant has filed the present appeal. 5. The appellant brought and installed in its factory capital goods in the nature of texturing machine on which excise duties to the tune of ₹ 4,52,500/- were paid, and therefore, the ap .....

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ated 16.12.1999 came to be issued to the appellant proposing to deny the above modvat credit of ₹ 4,52,500/- with interest and penalty on the grounds that the appellant had taken loan from Surat People s Co-operative Bank for ₹ 39 lakhs for purchasing the said texturising machine; that the payment for the capital goods was made by the said Bank under Loan Agreement with the appellant; that the appellant had not produced a certificate from the financial company to the effect that duty .....

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f equal amount under Rule 57U[6], and also demanding interest under Rule 57U[8] of the said Rules. 9. Being aggrieved by the said order, the appellant filed an appeal before the Commissioner [Appeals], Surat, which came to be decided by the Commissioner [Appeals] by order in appeal dated 3.6.2002, whereby the demand of duty was upheld. However, the appellate authority set aside the penalty on the ground that Rule 57U[6] under which equal amount of penalty was imposed was brought on the statute b .....

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of the appeal on merits. The appellant was passing through a very bad financial position and therefore could not deposit the above amount of ₹ 1.00 Lakh and therefore, the Appellate Tribunal dismissed the appeal for noncompliance of stay order passed under Section 35F of the Act vide order dated 8/17.9.2003. 11. In the meanwhile, the Commissioner of Central Excise, Surat also filed an appeal before the Appellate Tribunal against the above referred order dated 3.6.2002 passed by the Commis .....

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