CiteTEXT
...withdrawn, the Income-tax Officer could not have with-held the relief for the subsequent years. [See Gujarat High Court decision in the case of Saurashtra Cement and Chemical Industries Ltd. v...
.... As has been pointed out by Bhagwati C. J. in Commissioner of Income-tax v. Saurashtra Cement & Chemical Industries Ltd., in connection with cement factory...business activities of the company were started. It is possible that one business activity preceded the other as was the case in Commissioner of Income Tax v. Saurashtra Cement & Chemical...question before the earlier Division Bench in Commissioner of Income Tax v. Saurashtra Cement & Chemical Industries Ltd. is not when the busness of the assessee could...
...(1985) 21 ELT 24 (Guj).24. In Saurashtra Cement and...SCR 639 a different view has been taken by the High Courts for the reasons stated in the judgments. The Full Bench of the Gujarat High Court in Saurashtra Cement and Chemical Industries (1993) 42 ECC...(1982) 10 ELT 201 (All) also took a similar view.31. We have carefully considered the decisions in Saurashtra...
...-BHAVNAGAR)]
Saurashtra Cement Ltd ……..Appellant
Nr Railway Station Ranavav, P O Ranavav,
Porbandar, Gujarat
VERSUS...,
Near Parimial Chowk,
Bhavnagar, Gujarat- 364001
WITH
(i) EXCISE Appeal No. 10749 of 2015- DB (Saurashtra Cement Ltd...)
(ii) EXCISE Appeal No. 10750 of 2015- DB (Saurashtra Cement Ltd)
(iii) EXCISE Appeal No. 10751 of 2015- DB (Saurashtra Cement Ltd...
...Gujarat High Court in Saurashtra Cement and Chemical Industries Ltd. v. ITO (1992...provisions of Article 265 of the Constitution of India.17. We shall first refer to the judgment of the Full Bench of Gujarat High Court in Saurashtra Cement and Chemical...principle laid down by the Full Bench of the Gujarat High Court in Saurashtra Cement and Chemical Industries Ltd. (1992) 194 ITR 659 (Guj...
...intention to evade payment of duty. He relied upon the judgments in Vapi Paper Mills Ltd. Vs. CCE, Daman 2014 (309) ELT 532 (Tri.-Ahmd.) and CCE Vs Saurashtra Cement Ltd...Court has upheld the judgment in Saurashtra Cement Case in Commissioner Vs. Saurashtra Cement Ltd 2013 (292) ELT 498 (SC) dated 9.11.2012. In the light of the above...
...Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Service Tax v. Saurashtra Cement Ltd., 2016 (42...by limitation as held by the Hon'ble Gujrat High Court in Saurashtra Cement Ltd.'s case (supra).7. In the result, impugned order is setaside and the appeal is allowed with consequential relief, if any, as per law....
...Commissioner of Central Excise & Customs v. Saurashtra Cement Ltd., which stands upheld by the Hon'ble Gujarat High Court reported as 2010 (260) ELT 71 (Guj.). Further,...adjudicating authority for imposition of penalty under Rule 25 of the Central Excise Rules.2. Further, I find that the issue stands covered by the said decision in the case of Saurashtra Cement Ltd...
...against the appellant.2. The appellant has aggrieved about Rs. 2 lakhs penalty imposed against them. In the case of Saurashtra Cement Ltd. v. CCE - 2008 (225...such decision in many such cases.3. Since the issue is no longer res integra, I follow the decision of the Gujarat High Court in the case of Saurashtra Cement Ltd. and reduce penalty on...
...bythe Tribunal in the case of Saurashtra Cement Ltd. v. Commissioner of Central Excise, Rajkot reported at 2008 (225) E.L.T. 395 (Tri.-Ahmd.), inasmuch as they had.... On the other hand the Tribunal's decision in the case of Saurashtra Cement Ltd. has taken into account the precedent decisions upholding applicability of Rule 27. Apart from that the Tribunal's...decision in the case of Saurashtra Cement Ltd. stands upheld by the Hon'ble Gujarat High Court, when the appeal filed by the Revenue was rejected reported as...
...on a decision of this Court in the case Saurashtra Cement and Chemicals Industries v. CIT, 123 ITR 669(Guj).Having perused the order on record with the...for the subsequent years, without reopening the issue of the earlier years, as held by this Court, in the case of Saurashtra Cement and Chemicals Industries (supra), the same could not have been done.In the result, ta...
...wherein the proposal to impose penalty was against M/s. Saurashtra Cement Limited and M/s. Steel Fab Enterprises. The first appellant Shri P. Sheron is the Jt. President of M/s. Saurashtra Cement Limited...
...Tribunal in the case of CCE vs. Saurashtra Cement Ltd. has analysed the provisions of Rule 25 and 27 and has held that in such cases of...CCE vs. Saurashtra Cement Ltd as reported in [2010 (260) ELT 71 (Guj)]. However, I accept the contention of the Learned Advocate appearing for the respondents that as there...
...Integra and stands settled by the Tribunal decision in the case of Saurashtra Cement Ltd. vs. CCE, Rajkot [2008 (225) ELT 395 (Tri-Ahmd)] laying down that in such a...(Guj)] in CCE, vs. Saurashtra Cement Ltd. Further, appeal filed by the Revenue before Supreme Court was not admitted by the Honble Supreme Court.
2. Inasmuch as...
...the subsequent judgment of the Honble Gujarat High Court in the case of C.C.E. vs. Saurashtra Cement Ltd. 2016 (42) STR 632 (Guj.) on the very same services...Heavy Chemicals Ltd.s case (supra), however, in view of the judgment in Saurashtra Cement Ltd.s(supra), the demand should be limited to the normal period. Accordingly, for computing the liability for the...
...represented by Shri P.M. Dave, advocate for the appellants and Shri S.K. Mall, SDR for the Revenue.5. Tribunal in the case of Saurashtra Cement Limited....6. Learned SDR appearing for the Revenue submits that ratio of Tribunal decision in the case of Saurashtra Cement Limited will not apply in the...same consequence and penalties in terms of the Rules, which already stands considered by the Tribunal in the case of Saurashtra Cement Limited. I would also like to mention here that the penalty...
...High Court of Gujarat in the case of Saurashtra Cement Ltd. 2010 (260) ELT 71 (Guj). It is on record that the respondent has already discharged the duty liability and the interest...thereof. On such a factual position, I find that the Hon'ble High Court of Gujarat in the case of Saurashtra Cement Ltd. (supra) has held as under: - 24.?In view of the above discussion and legal...
...Customs Act, 1962.2. The facts may be noted at the outset.2.1 In Special Civil Application No. 13397/2006, the petitioner No. 1 Saurashtra Cement Ltd., is a company...registered under the Companies Act. The petitioners No. 2 and 3 are the Managing Director and President respectively of the said company. Saurashtra Cement is engaged in the business of manufacturing cement...conditions provided in the DEEC scheme.2.2 With the intention of exporting “Clinker”, Saurashtra Cement imported certain raw material namely, steam coal during the period between June, 1997 to...
...:
(i) Saurashtra Cement Ltd. Vs. Commissioner of C. Ex., Rajkot 2008 (225) ELT 395 (Tri. Ahmd.)
(ii) Commissioner of C. Ex. & Customs Vs.... Saurashtra Cement Ltd. 2010 (260) ELT 71 (Guj.)
(iii) Commissioner Vs. Saurashtra Cement Ltd. 2013 (292) ELT A98 (S.C.)
(iv...jurisdictional High Court in the case of Commissioner of Central Excise and Customs Vs. Saurashtra Cement Ltd. [2010 (260) ELT 71 (Guj.)]. While delivering this judgment...
...the appellant.
2. The appellant has aggrieved about Rs.2 lakhs penalty imposed against them. In the case of Saurashtra Cement Ltd. Vs. CCE 2008 (225) ELT...decision in many such cases.
3. Since the issue is no longer res integra, I follow the decision of the Gujarat High Court in the case of Saurashtra Cement Ltd. and reduce penalty on the...