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The Commissioner of Central Excise & Customs, Surat-II Versus Rishiroop Rubber (I) Ltd.

2015 (11) TMI 318 - GUJARAT HIGH COURT

Imposition of penalty - Whether in the facts and circumstances of the case, the Tribunal was justified in negating the penalty on the respondent, Managing Director of the unit despite there was specific malafide role attributed to him - Held that:- T .....

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133 - CESTAT, MUMBAI] - decision of the Tribunal in the case of M/s Jayant Agro Organics Limited (supra) has been confirmed by the Supreme Court, no infirmity can be found in the impugned order passed by the Tribunal whereby its earlier decision in t .....

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aizee, JJ. For the Appellant : Mr R J Oza, Adv For the Respondent : Mr Navin K Pawha, Adv and Mrs Sangeeta N Pahwa, Adv ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Mr R.J. Oza, learned Senior Standing Counsel for the appellant has tendere .....

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and Service Tax Appellate Tribunal, West Regional Bench at Mumbai (hereinafter referred to as the Tribunal) in Appeal E/2467 of 2003. 3. By an order dated 03.03.2009, this appeal under section 35G of the Central Excise Act, 1944 has been admitted on .....

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him? 4. Mr. R. J. Oza, learned Senior Standing Counsel for the appellant has drawn the attention of the court to the fact that the question had wrongly been formulated at the time of admission of the appeal. Under the circumstances, the question is r .....

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ELT 684 ?" 5. Heard Mr R. J. Oza, learned Senior Standing Counsel for the appellant and Mr N.K. Pahwa, learned advocate for the respondent. 6. A perusal of the impugned order passed by the Tribunal reveals that the Tribunal has recorded that it .....

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g the said decision, the Tribunal has allowed the assessee s appeal on merits and the revenue s appeals have been found to be infructuous and have been dismissed. 7. Mr N. K. Pahwa, learned advocate for the respondent has drawn the attention of the C .....

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