2015 (10) TMI 1296

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....NG H BHATT, ADVOCATE JUDGMENT PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Leave to amend the cause-title as well as the prayer clause. 2. Rule. Mr. Gaurang Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondents. Having regard to the controversy involved in the petition, with the consent of the learned advocates for the respective parties, ....

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....y the department they had paid major amount of duty as well as interest. It was submitted that as there were two appeals of this very company before the Tribunal on almost similar facts and one of which had been disposed of on merits by directing confirmation of duty and reduction of penalty of 25% and reduction of penalty on the Director, there was some confusion prevailing at their end. It was s....

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....on 11AC of the Central Excise Act and rule 26 of the Central Excise Rules, as the case may be. 5. On the other hand, Mr. Gaurang Bhatt, learned senior standing counsel for the respondents opposed the petition, by submitting that there being no infirmity in the impugned orders passed by the Tribunal, there is no warrant for interference by this court. It was further submitted that the payment wh....

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....e the appeals. Having regard to the finding recorded by the Tribunal in the impugned order dated 10.4.2014, it cannot be said that the impugned order suffers from any serious legal infirmity. However, considering the fact that the petitioners do not desire to contest the appeals on merits and only seek to avail of the benefit of option of reduced penalty under section 11AC of the Central Excise Ac....