TMI Blog2019 (7) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... he court. - R/SPECIAL CIVIL APPLICATION NO. 10936 of 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : AMAL PARESH DAVE (8961) For The Petitioner (s) : MR PARESH M DAVE (260) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The subject matter of challenge in this writ-application is the order passed by the respondent No.2, i.e. Commissioner of Central Excise and CGST, Bhavnagar. 2. The operative part of the impugned order passed by the respondent No.2 reads thus: ( 1) I confirm the demand of ₹ 89,23,350/- (Rupees Eighty Nine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise duty as mentioned at Sr. No. (2) from the Noticee No.1 i.e. M/s Newage Industries, Surendranagar under Section 11AB/11AA of the Central Excise Act, 1944. ( 6) I impose penalty of ₹ 1,77,33,712/- (Rupees One Crore Seventy Seven Lakhs Thirty Three Thousand Seven Hundred and Twelve only) in respect of Central Excise duty as mentioned at Sr. No. (2) upon the Noticee No.1 i.e. M/s. Newage Industries, Surendranagar under Section 11AC of the Central Excise Act, 1944. ( 7) I impose penalty of ₹ 5,00,000/- (Rupees Five Lakhs only) upon Noticee 2 i.e. Shri Ashok Shah under Rule 26 of the Central Excise Rules, 2002. 3. We take notice of the fact that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ports and certificates of qualified persons are not considered, and it is also not clarified which equipment were used by the Petitioner for fire fighting vehicles. 4. Mr. Dave invited our attention to para 10.4, 11.1, 12.1 and 12.3 of the impugned order. We take notice of the fact that all the submissions canvassed before the Commissioner have been noted in the said paras. According to Mr. Dave, since the principal submissions going to the root of the matter have not been dealt with by the Commissioner, the impugned order could be termed as violative of the principles of natural justice. If that be so, according to Mr. Dave, this petition may be entertained without asking the writ-applicant to prefer an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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