M/S PRACHI RESINS PVT.LTD. V. THE COMMISSIONER OF CENTRAL EXCISE

TAXC/2/2007

AI Insights

The case involves M/s Prachi Resins Pvt. Ltd., the appellant, who challenged the order of the Customs, Excise and Service Tax Appellate Tribunal, which had imposed an excise duty and penalty on them. The Tribunal's order was based on findings that the appellant had not complied with the statutory requirements under the Central Excise Act, 1944. The High Court of Chhattisgarh, after reviewing the submissions and the relevant legal provisions, upheld the Tribunal's decision, dismissing the appeal filed by the appellant.

• Counselvise Citation: [2007] 140 COUNSELVISE.COM (IT) 738154 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-01-2007
• Assessment Year: misc
• Other Referred Cases: Dhakeshwar Mills Limited vs Commissioner of Income Tax, West Bengal, Union of India vs Dhakeshwar Mills Limited
• Laws Referred To: Central Excise Act 1944
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: BHISMA KINGER
• Assessee Lawyers: PRAVEEN SHARMA
• Keywords: Appeal; Central Excise; Excisable duty; Penalty
• Section: 35(F)

Judgement Text

"% % . . . . ‘ ; ; ‘ 6 “ \" ' $ 3 3 3 ” W $ 3 ¥ m m : m @ i ‘ w ‘ i , . . - - > \" ” . ' é . ' C i v ” 2 3 5 1 / . @ x ‘ z ' I N T H E H I G H C O U R T O F J U D I C A T U R E A T B I L A S P U R T H x ( ” r m ( b ‘ F l C H H A T T I S G A R H v u . . ' . z , N o . C L 2 0 0 7 v # E L L A N T X M / s P r a c h i R e s i n s x P v t . L t d . T h r o u g h P r a m o d L u n a w a t D i r e c t o r ; V i l l a g e — B h a r a m p u r a , V I P , R o a d R a i p u r [ C . G . ] V E R S U S ‘ R E S P O N D E N T / € ‘ h e C o m m i s s i o n e r 1 “ m . C e n t r a l E x c i s e , K a i ( ” W M ? c % ‘ $ % : C e n t r a l R e v e n u e B u i l d i n g W 3 , « X x R N K § $ Q G w e v t é k g i a 5 % m C ‘1 V 1 ‘ 1 1 'm e s R a l p u r ' [ C . G . ] A P P E A L U S 3 5 G O F T H E C E N T R A L E X C I S E A C T 1 9 4 4 1 1 J ”1 1 1 I n n n r . . . . . . ‘ l ‘ € X I - H C - 2 2 m a W W W m m 1 5 . 0 1 . 2 0 0 7 O n b e i n g m e n ‘ r i o n e d , * h e 1 ' 1 ‘ e r ‘ i s ‘ f a k e n — u p f o r h e a r i n g . 5 h r i P r a f e e k S h a r m a , c o s e i f o r - f h e a p p e l l a n f i ‘ 5 h r i B h i s m a K i n g e r , S f a n i n g c o u n s e J f o r f h e r e s p o n d e n t H e a r d . C o m m i s s i a n e r o f C e m r i E x c i s e , r e s p o n d e h ? h e r e i n p a s s e d a n e l a b o r a f e o r d e r - 0 n 3 1 . 0 3 . 2 0 6 , i m p o s i n g e x c i s e d u ‘ l y a m o u n f i n g f 0 R s . 5 0 , 7 9 , 0 8 8 / - a n d p e n a l t y o f f h e ; s a m e a m o u n ' l ' a g a i n s f t h e p e f i f i a n e r . F e e l i n g a g g r i e v e d , p e i i i ‘ i o n e r f i l d a n a p p e a l b e f o r e i h e C u s f o m s , E x c i s e a n d S e r v i c e T a x A p p e l l a f e T r i b u n a l , N e w D e l h i ( h e n c e f o r ' r h “ f h e T r i b u n a l “ ) i a n d a l s a m o v e d a n a p p l i c a i ' i o n f o r g r n ? o f s ‘ l ‘ a y . T h e T ' r ‘ i b u n a l p a s s e d o ‘ d a t e d 1 5 . 1 1 . 2 0 0 6 ; f h e a p e r a ‘ i i v e p a r i - o f i h e s a m e o r d e r r e a d s a s b e l o w : ” I n V i e w o f f / H ‘ s ‘ , w e d o o f f i n d a n y s u b s ' f a n c e i n f / r i s c o n f e n f / ‘ o n o f f h e a p p e a n f f o r f o f a / w a i v e r o f p r e - d e p o s ' i f . H a v i n g r e g a r d o f h e f a c t s a n d c i r c u m s f a n c e s o f f h e c a s e , w e d i r e c f f a f f h e r e s h a l l b e i n f e r / ' 0 1 s f a y o f f h e i m p L g n e d o r d e o n f h e a p p e ! l a n f c o m p a n y d e p o s i f i n g a s u m o f R l a k h s { R u p e e s T w e n f y L a k h s a n / y ) w i f h i n 3 w e e k s f o d a y , f a i / i n g w h i c h f h e a p p e a l s o f f h e d e f a f i n g a p p e l l a n f s s k a / l s f a n d d i s m i s s e d . 0 n d e ' p o s i f i g f h e a m o u n f f h e r e s h e / f b e w a i v e r o f r e s f o f f / 1 e o u n f o f p e n a l f y p a y a b l e b y f h e m . ” L e a r n e d c o u n s e l f o r T h e o p p e l l a n ? r e l i e d o n J u d g m e n i ‘ s r e n d e r e d ‘ i + h e m a f f e r s o f D h a k e s m r i f i o n M i l l s L i m i f e d V s C o m m i s s i o n e r o f I n c o m e T a x , W e s t B e n g a l , r e o r f e d i n ( 5 ) A I R 1 9 5 5 S C 6 5 & S w a d e s h i w ) a r r s . m n o 3 m m W W W W W r 7 — - W W § W W & } p a d m o C o f f o n M i “ : V s U n i o n o f I n d i a r e p o m ‘ e d i n ( 1 9 8 1 ) 1 S C C 6 6 4 c o m - e n d e d T h a f f a i i ' o p p o r f u n i f y h a s n o f b e e n a l l o w e d 1 - 0 ‘ r h e a p p e H a n f b y f h e T r i b u n a l . W e h a v e g o n e T h r o u g h b o f h T c a s e s , a n d a r e l o f f h e o p i n i a n f h a ‘ r o n f a c + s a n d i n f h e c i r c u m s f a n c e s o f 1 e i n s f a n f c a s e , T h e p r i n c i p l e e n u n c i a f e d i n b o f h ‘ l ' h e c a s e s a r e n o ? a p p l i c a b l ’ r o T h e p r e s e n f o n e . Q u e s f i o n s f o r m u l m ' e d f h e a p p e H a n ‘ r a r e o p e n f o r c o n s i d e r - o f i o n b e f o r e f h e T r ‘ i b u n o l ‘ T h e T r ' i b u a l ' h o s b e e n e m p o w e r e d u n d e r S e c t i o n 3 5 ( F ) o f f h e C e n i r a l E x c i s e A c i 1 9 4 4 ( h e n c e f o r t h \" T h e A c f \" ) T o p a s s o p p r o p r i a f e o r d e r a f ’ r e r d u e c o n s i d e r o f i o n o h a r d s h i p o f i h e a p p e l l a n t a n d i h e T r i b u n a l a f T e r d u e c o n s i d e r a f i o n o f T h e d s h i p , h a s p a s s e d f h e i m p u g n e d o r d e r . ’ I n T h e I i g h f o f a b o v e f a c s a n d c i r c u m s f a n c e s o f t h e c a s e s , w e d o n o ? f i n d a n y i l l e g a i i t y o r i n f i r m i f y n f h e s a i d o r d e r . I f d o e s - n o ? i n v o l v e a n y q u e s f i o n o f l a w w h a f 1 - 0 s o y o f b s f a n ’ r i a l q u e s f i o n . T h e a p p e a l f i l e d b y f h e a p p e l l a n f a g a i n s f f h e i n f e r i m r d e r p a s s e d b y f h e T r i b u n a l i s d e v o i d o f s u b s t a n c e ; f h e r e f o r e , i f i s d i s m i s e d i m / i m i n e . I A N o . 1 1 1 & 1 1 2 o f 2 0 0 7 d M . ( C . ) P . N o . 7 3 / 2 0 0 7 s ‘ l a n d d i s p o s e d o f . ’ * * A i e m z L é / S d / - V . K . S h r i v a s t a v a S d / - 1 \" D h i r e n d r a M i s h r a J u d g e J u d g e ( 4 m m ) - X I - H C - 2 2 h r ’ "