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Levy of penalty U/s. 11AC is a mandatory penalty & there is no scope for any discretion: SC
Case Law Details
- Case Name
- Union of India Vs Dharamendra Textile Processors (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Union of India v. Dharmendra Textile Processors (Supreme Court of India)
CIVIL APPEAL NOS. 10289-10303 OF 2003
September 29, 2008
In the case of Dharmendra Textile Processors (2008) 13 SCC 369 the Supreme Court has held that penalty under section 11AC of Central Excise Act is mandatory and adjudicating authority or appellate authority has no discretion to reduce penalty for any reason.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Leave granted in the special leave petitions.
2. A Division Bench of this Court has referred the controversy involved in these appeals to a larger Bench d...
