Court :
Supreme Court Of India
Brief :
These appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against a common final order, dated 2nd February 2005 in Appeal No. E/5261-62/04-NB(A), passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi (for short “the Tribunal”). By the impugned order the Tribunal has quashed the additional excise duty demand of `9,34,89,367/- under Section 11A of the Act; penalties of `1.5 crores each on respondent Nos.1 and 2 under Rule 173Q of the Central Excise Rules, 1944 (for short “the 1944
Rules”) and Rule 25(1) of the Central Excise Rules, 2001 (for short “the 2001 Rules”) read with Section 38A of the Act and a penalty of `2 crores under Rule 209A of the 1944 Rules and Rule 26 of 2001 Rules read with Section 38A of the Act on Respondent No. 2 as confirmed by the Deputy Commissioner of Central Excise.
Citation :
COMMISSIONER OF CENTRAL EXCISE, FARIDABAD — APPELLANT VERSUS M/S. FOOD & HEALTHCARE SPECIALITIES & ANR.— RESPONDENTS
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Duration : 1 year
(Prices Inclusive of GST)
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)