Prakash G. Shekhani Director & ... vs "Whether The Penalties Under Rule ...

COMMISSIONER OF CENTRAL EXCISEAHMEDABAD­1 Versus PRAKASH G. SHEKHANI DIRECTOR & another ====================================== Appearance :

Mr. Purvish J. Malkan for the appellant ====================================== CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA and HONOURABLE MR.JUSTICE A.S.DAVE Date : 18/04/2007 ORAL ORDER Heard learned counsel for the appellant. This appeal is admitted in terms of the following substantial question of law.

"Whether the penalties under Rule 26 of the Central Excise Rules, 2001, are liable to be imposed on the Director of the assessee­ company in cases where duty has been deposited by the assessee before issue of show cause notice ?"

Issue notice to the respondent. Paper book be filed within three months.

List the appeal for final hearing after three months.

(Y.R. MEENA, C.J.) (ANANT S. DAVE, J.) (swamy)