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2016 (5) TMI 1215 - HIMACHAL PRADESH HIGH COURT

2016 (5) TMI 1215 - HIMACHAL PRADESH HIGH COURT - 2016 (337) E.L.T. 167 (H. P.) - Imposition of penalty - Delay in payment of duty - Whether penalty imposable under Rule 27 or under Rule 25 of the Central Excise Rules, 2002 - Held that:- in view of the judgment made by the High Court of Gujarat in the case of Commissioner of C. Ex. & Customs versus Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT], the penalty could not be levied under Rule 25 of the Rules. - Appeal disposed of - CE .....

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rsus Saurashtra Cement Ltd., reported in 2010 (260) E.L.T. 71 (Guj.). His statement is taken on record. He has also made available copy of the judgment (supra), made part of the file. 2. We have gone through the judgment (supra) and the issue involved in the instant appeal and are of the considered view that the issue involved in this appeal is covered by the judgment (supra). 3. It is apt to record herein that the Apex Court in a latest judgment in the case titled as Neon Laboratories Limited v .....

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ate of its application are relevant, and on that date, the Plaintiff-Respondents were not entities on the market. However, the Defendant-Appellant has conceded that it commenced user of the trademark ROFOL only from 16.10.2004 onwards. Furthermore, it is important to note that litigation was initiated by Plaintiff-Respondents, not Defendant-Appellant, even though the latter could have raised issue to Plaintiff-Respondents using a similar mark to the one for which it had filed an application for .....

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