Commissioner of Central Excise Vs. Alfa Engineers

Commissioner of Central Excise vs Alfa Engineers

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 07, 1998

~1 min read

https://sooperkanoon.com/case/13025

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/13025
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Mar 07, 1998
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Alfa Engineers

Legal References

Reported In: (1998)(100)ELT157Tri(Mum.)bai

Excerpt

1. the appeal is against the order of the collector (appeals) setting aside the order of the assistant collector ordering confiscation of three electric motors and imposing penalty on the assessee.2. i have heard the departmental representative. the assessee requests adjournment.3. order of the collector (appeals) setting aside the assistant collector's order on the ground that when notice was not issued to the assessee is challenged on the ground that the matter should have been remanded to the assistant collector for decision afresh particularly in view of the fact that the assessee has waived the issue of formal notice.4. there is no provision in the central excise act or rules provision for waiver of notice prescribed in section ha for recovery of duty short levied or non-levied. a waiver of such a notice therefore, has no significance in law. the alleged non-levy took place in 1988 and any notice now issued will be barred by limitation.

Full Judgment

1. The appeal is against the order of the Collector (Appeals) setting aside the order of the Assistant Collector ordering confiscation of three electric motors and imposing penalty on the assessee.

2. I have heard the departmental representative. The assessee requests adjournment.

3. Order of the Collector (Appeals) setting aside the Assistant Collector's order on the ground that when notice was not issued to the assessee is challenged on the ground that the matter should have been remanded to the Assistant Collector for decision afresh particularly in view of the fact that the assessee has waived the issue of formal notice.

4. There is no provision in the Central Excise Act or Rules provision for waiver of notice prescribed in Section HA for recovery of duty short levied or non-levied. A waiver of such a notice therefore, has no significance in law. The alleged non-levy took place in 1988 and any notice now issued will be barred by limitation.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Alfa Engineers Same Subject Excise