PRAKASH INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE, VAPI

JUDGEMENT

(1.) VIDE this Tribunal order Nos. A/759 -760/WZB/AHD/2008 dated 21 -4 -2008, the appeal filed by M/s. Prakash Industries Limited was rejected with modification and appeal filed by the Director of the Company was also rejected but penalty upon him was reduced from Rs. 1.75 Lakhs to Rs. 35,000/ -.

(2.) LEARNED advocate appearing on behalf of Shri G.L. Mohta, Director, submits that even though two appeals have been listed but the Honble Gujarat High Court has remanded only one matter i.e. namely appeal filed by the Revenue against the decision in the case of Shri G.L. Mohta, Director of the Company. On verification of the Honble Gujarat High Court order, we find that this is the correct position.

(3.) THE Honble Gujarat High Court has set aside the Tribunal order dated 21 -4 -2008 and directed this Tribunal to examine the question of applicability of Section 11AC of Central Excise Act, 1944, in the light of law laid down by the Honble Supreme Court. The observations of the Honble Gujarat High Court are as under : - Order passed by the Tribunal is set aside. The appeal is remitted back to the Tribunal to examine the question of applicability of 11AC of the Central Excise Act, 1944 in the light of decisions in case of Union of India v. Dharmendra Textile Processors [2008 (231) E.L.T. 3] and UOI v. Rajasthan Spinning & Weaving Mills & Anr. [2009 (238) E.L.T. 3 (S.C.) = 2009 (92) RLT 691 (Supreme Court)]. Appeal is disposed of accordingly.