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M/s PROTECT CONSTRUCTION CHEMICALS PVT. LTD. AND 2 Versus UNION OF INDIA AND 2

2016 (4) TMI 830 - GUJARAT HIGH COURT

Imposition of penalty in lieu of immune from prosecution - Petitioner has already paid sizeable amount of duty libility and interest and availed CENVAT credit - Held that:- the Commission considered both the grievances of the petitioner but did not find merit in the same. When the petitioner itself had obtained central excise registration and claimed manufacturing activity, to contend that certain goods which may have been cleared by the petitioner as manufacturer but the value thereof should no .....

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gainst the law or the provisions of the Central Excise Act. - Decided against the petitioner - SPECIAL CIVIL APPLICATION NO. 101 of 2016 - Dated:- 13-4-2016 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. FOR THE PETITONER : ANANDODAYA S MISHRA, ADVOCATE FOR THE RESPONDENT : MS AMEE YAJNIK, ADVOCATE ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged an order dated 03.09.2015 passed by the Settlement Commission, in which, the Commission quantified the petitioner's re .....

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aving perused the documents on record, we gather that the petitionermanufacturer was subjected to excise VAT raid in which, the authorities found that the petitioner was maintaining two sets of invoices. One containing sale invoices for balance sheet and profit and loss account which declared sales tax and VAT returns and second containing excise invoices for excise returns. Between the two sets of invoices, there was considerable difference in value. The statement of the Director of the petitio .....

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the disclosures made by the petitioner and duty paid, on admitted facts, proceeded to dispose of the settlement case by the impugned order. Before the Settlement Commission, the petitioner had raised principally two arguments. First was that the petitioner was engaged in trading of goods and not manufacturing and that therefore, was not liable to pay excise duty. Second grievance of the petitioner was that by merely on the projection of the petitioner as a manufacturer to disguise the identity o .....

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hat the documents submitted by the applicant could not establish the co-relation between the trading goods purchased and later resold. In fact it is on record that the applicant had been showing in their invoices the trading goods as their own manufacture. In that view of the matter deduction towards so called trading goods cannot be allowed. In fact if any bought out item is sold along with the manufactured item duty is to be discharged on the value of both the items taken together. A manufactu .....

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