TAXAP/461/2011

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/461/2011 JUDGMENT DATED: 10/06/2026 2026:GUJHC:37732-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 461 of 2011 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ COMMISSIONER OF CENTRAL EXCISEAND CUSTOMS Versus M/S KAY BEE TEX SPIN LTD ================================================================ Appearance: SHASHVATA U SHUKLA(8069) for the Appellant(s) No. 1 MR HARDIK P MODH(5344) for the Opponent(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 10/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.Shashvata U. Shukla for the appellant and learned advocate Mr.Hardik P. Modh for the respondent. 2. This Appeal was admitted vide order dated 7th March, 2012 for consideration of the Page 1 of 27 Uploaded by () on Downloaded on : Tue Jun 30 23:00:09 IST 2026 NEUTRAL CITATION C/TAXAP/461/2011 JUDGMENT DATED: 10/06/2026 2026:GUJHC:37732-DB following substantial questions of law : “1. Whether it was proper for the Tribunal to remand for de-novo proceedings on the admissibility to duty concession with reference to a notification of Central Excise while foreclosing the Original Adjudicating Authority's options toimpose penalties on such offending persons, if found fit in de-novo proceedings. 2. Whether the Tribunal below committed substantial error of law in setting aside the order of imposing penalty while remanding the matter to original adjudicating a