Supreme Court · 2009 INSC 794 · Decided 12 May 2009
Union of India v. M/S. Rajasthan Spinning and Weaving Mills
- Court
- Supreme Court of India
- Citation
- 2009 INSC 794 · [2009] 9 S.C.R. 58
- Case number
- CIVIL APPEAL No. 3527/2009
- Decided
- 12 May 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11AC
Headnote
Central Excise Act - s.11AC - Penalty for short levy or non-levy of duty - Conditions and circumstances that would C attract imposition of such penalty -Decision of Supreme Court in Dharamendra Textile case - Interpretation of - Held: Penalty under s.11AC is punishment for act of deliberate to evade duty by adopting any of the means mentioned in the section - Though D application of s. 11 AC would Jepend upon existence or otherwise of conditions expressly stated in the section, once the section is applicable in a case, the concerned authority would have no discretion in quantifying
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