Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

Supreme Court Judgments

Latest Supreme Court of India Judgments 2022


RSS Feed img

Commr. of Central Excise, Haldia Vs. M/S Exide Industries Ltd. [2009] INSC 74 (16 January 2009)


CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4977 OF 2008 Commr. of Central Excise, Haldia ...Appellant(s) Versus M/s. Exide Industries Ltd. ...Respondent(s) ORDER This Civil Appeal concerns quantification of penalty under Section 11AC of the Central Excise Act, 1944. The issue is squarely covered by the judgment of this reported in 2008 (13) SCALE 233.

At this stage, learned counsel for the assessee states that he is challenging the very levy of penalty on the facts and circumstances of the case. He seeks time to put in counter. His application is rejected for the simple reason that in this Civil Appeal, we are concerned with the quantum of penalty and not with the levy of penalty. As regards levy of penalty, the Tribunal has rejected the contention of the assessee that penalty is not leviable. However, that decision of the Tribunal has not been challenged by the ...2/- -2- assessee. Hence, our order allowing this Civil Appeal will not come in the way of the assessee challenging the order of the Tribunal on the question of imposition of penalty. However, we express no opinion on the merits of that case.

Subject to above, Civil Appeal is allowed.

...................J. (S.H. KAPADIA)

...................J. (AFTAB ALAM)

New Delhi,

January 16, 2009.



Pages: 1 2 

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys