COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.
Central Excise
2018 (10) TMI 320 – GUJARAT HIGH COURT – 2019 (365) E.L.T. 37 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 4-10-2018
R\/TAX APPEAL NO. 320 of 2018
Central Excise
MR AKIL KURESHI AND MR B.N. KARIA, JJ.
\nFor The Petitioner(s) : MR ANKIT SHAH (6371)
\nFor The Respondent(s) : NOTICE SERVED BY DS (5)
\nORAL ORDER
\n(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
\n1. This appeal is filed by the department challenging the judgment of the Income Tax Appellate Tribunal dated 26.07.2017. Short ground raised by the Revenue in this appeal is that, the question paused before the Tribunal was penalty exceeding Rs. 50 lakhs. In terms of section 35D(3) of Central Exc<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hold that the penalty evaded to tax is required to be imposed on the assessee. The counsel for the appellant is thus correct in pointing out that the valuation of the penalty under dispute was more than Rs. 50 lakhs. Section 35D of the Central Excise Act, 1944, pertains to procedure of Appellate Tribunal. Subsection (3) of section 35D provides the President or any member of the Appellate Tribunal authorized in this behalf by the President may, sitting singly, dispose of any case which has been alloted to the Bench of which he is a member where( a)in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.Central Excise2018 (10) TMI 320 – GUJARAT HIGH COURT – 2019 (365) E.L.T. 37 (Guj.)GUJARAT HIGH COURT – HCDated:- 4-10-2018R\/TAX APPEAL NO. 320 of 2018 Central ExciseMR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Petitioner(s) : MR ANKIT SHAH (6371) For The Respondent(s) : NOTICE … Continue reading “COMMISSIONER, CGST AND CENTRAL EXCISE Versus DEEP CONSTRUCTION CO.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14317","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14317"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14317\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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