The Commissioner Of Central ... vs Sushil Raika
2021 Latest Caselaw 13351 Bom

                                                                                       38. CEXA 261.07.doc

                      Urmila Ingale

         Digitally
                                           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                               ORDINARY ORIGINAL CIVIL JURISDICTION
         signed by
         URMILA
URMILA   PRAMOD
PRAMOD   INGALE
         Date:
INGALE   2021.09.24
         13:38:21
         +0530




                                              CENTRAL EXCISE APPEAL NO. 261 OF 2007


                                      The Commissioner of Central Excise
                                      Thane - II
                                      Navprabhat Chambers,
                                      Ranade Road, Dadar (West),
                                      Mumbai 400 028.                                  .. Appellant
                                            Vs.
                                      Sushil Raika
                                      C/o Usha Fashions Pvt. Ltd.
                                      E-42, MIDC,
                                      Tarapur, Dist. Thane                              ..Respondent



                                      Mr.Swapnil Bangur a/w Mr.Siddharth Chandrashekhar i/b
                                      Mr.Siddharth Chandrashekhar for Appellant.
                                      Mr.Darius Shroff, Senior Advocate a/w Mr.Jas Sanghavi i/b
                                      PDS Legal, for Respondent.


                                                                   CORAM : K.R.SHRIRAM, J.

M. S. KARNIK, J.

DATE: 17th SEPTEMBER 2021

ORAL JUDGMENT (PER K.R.SHRIRAM, J.) :

1. The question of law framed in this Appeal reads

as under :

"Whether the order of the CESTAT setting aside penalty of Rs.65,00,000/- imposed of Mr.Sushil Raika Director of

38. CEXA 261.07.doc

Indo Green Textiles Pvt.Ltd. (now known as Usha Fashions Pvt.Ltd.) under the provisions of Rule 26 of the Central Excise (No.2) Rule 2001 / Central Excise Rules 2002 read with Rule 209A of the Central Excise Rules 1944 was based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrary?"

2. In view of our conclusions arrived at in the

connected Appeal being Central Excise Appeal No. 104 of

2008, the answer to the above question of law also is in

affirmative.

3. Appeal is dismissed.

(M.S. KARNIK, J.) (K.R.SHRIRAM, J.)