Tax Case No. 25 of 2016. Case: Gopal Krishna Agrawal Vs Commissioner of C. Ex. and Cus., Raipur. Chhattisgarh High Court CEGAT & CESTAT Cases
Case Number | Tax Case No. 25 of 2016 |
Counsel | For Appellant: Shri Dharmesh Shrivastava, Advocate and For Respondents: Shri Maneesh Sharma, Advocate |
Judges | Navin Sinha, CJ and P. Sam Koshy, J. |
Issue | Central Excise Act, 1944 - Sections 35B, 35F |
Citation | 2016 (340) ELT 463 (Chh) |
Judgement Date | April 20, 2016 |
Court | Chhattisgarh High Court CEGAT & CESTAT Cases |
Judgment:
Navin Sinha, CJ
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After some arguments, learned Counsel for the appellant submits that the entire amount of duty for Rs. 10,70,156/- along with proportionate interest shall be deposited within two weeks.
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Learned Counsel for the respondent submits that the liability towards duty was adjudicated as far back as 2012. The appellant has successfully evaded payment of duty liability till date on one pretext or the other. The First Appellate authority had already granted waiver of part penalty. The appellant should therefore, be directed to deposit the duty amount plus interest on the same along with 9% interest relying on (2009) 17 SCC 626 = 2010 (249) E.L.T. 321 (S.C.) (Dinesh International Ltd. v. Union of India & Anr.).
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We have considered the submissions.
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If the appellant does not abide by the undertaking made before us today, any deposit after the time offered has to be...
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