P.C. Rathi Vs. Commissioner of Central Excise

P.C. Rathi vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 28, 1998

~1 min read

https://sooperkanoon.com/case/13338

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/13338
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 28, 1998
Subject: Criminal

Case Summary

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

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

P.C. Rathi

Respondent

Commissioner of Central Excise

Legal References

Reported In: (1999)(112)ELT815TriDel

Excerpt

1. the order impugned in the appeals giving rise to the stay applications is under challenge in appeal no. e/48/98-a, being the main appeal filed by the assessee. in that appeal we waived the requirement of pre-deposit of the amount of duty confirmed and penalty imposed.applicants before us are directors of the assessee. in the circumstances, following the earlier order, we waive the requirement of pre-deposit of the amounts of penalty imposed on the applicants herein.the applications are allowed.

Full Judgment

1. The order impugned in the appeals giving rise to the stay applications is under challenge in Appeal No. E/48/98-A, being the main appeal filed by the assessee. In that appeal we waived the requirement of pre-deposit of the amount of duty confirmed and penalty imposed.

Applicants before us are Directors of the assessee. In the circumstances, following the earlier order, we waive the requirement of pre-deposit of the amounts of penalty imposed on the applicants herein.

The applications are allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties P.C. Rathi vs Commissioner of Central Excise Same Subject Criminal