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Commissioner of Central Excise, Commissionerate-I, Ahmedabad Versus M/s. Dashion Ltd.

2015 (8) TMI 439 - SUPREME COURT

Validity of High Court's order - Penalty u/s 11AC - CIT confirmed duty - Tribunal deleted duty and penalty - Whether Customs Excise & Service Tax Appellate Tribunal committed an error in fact and in law in reversing the order of CIT(Appeals) confirmi .....

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s proposed by the revenue. - second substantial question of law, as proposed by the revenue, deserves to be framed and, accordingly, the finding recorded by the High Court is set aside and it is directed that the second question of law shall form a p .....

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e Petitioner : Mr N.K. Kaul, ASG, Mr. Arijit Prasad, Adv., Mr. Kapil Rustagi, Adv., Ms. Silpa Nair, Adv., Mr. B. Krishna Prasad, AOR For the Respondent : None ORDER Leave granted. Heard Mr. Neeraj Kishan Kaul, learned Additional Solicitor General, al .....

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, passed by the Division Bench of the High Court of Gujarat at Ahmedabad, in Tax Appeal No.415 of 2013, whereby the High Court has accepted one substantial question of law out of two substantial questions of law as proposed by the revenue. The second .....

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ized the said credit for payment of Central Excise Duty, by reason of willful misstatement, suppression of (acts, or in contravention of the provisions of Central Excise Act, 1944 and the Rules framed there under and thereby evaded payment of Central .....

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