J.M. Industries Vs. Commissioner of Customs

J.M. Industries vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 19, 2000

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Citation: sooperkanoon.com/20086
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Dec 19, 2000
Subject: Miscellaneous

Case Summary

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

Miscellaneous

Key legal issue: Miscellaneous

Parties & Advocates

Appellant / Petitioner

J.M. Industries

Respondent

Commissioner of Customs

Legal References

Reported In: (2001)(133)ELT795Tri(Mum.)bai

Excerpt

1. the demand of the department, which is the subject-matter of the captioned appeal, is one of interest only, the duty amounts having already been deposited with the department by the applicants. we have heard both sides. since the entire duty demand was discharged by the applicant well before the issuance of the show cause notice in question, and the applicants' request in the present application is only for waiver of pre-deposit of the interest amount claimed by the department on the duty already paid by them, we are of the view that this application can be allowed in the interest of justice. the question whether interest is payable or not is a legal question, which has to be sorted out in the appeal.2. in view of the above, this application is allowed unconditionally, and the appeal is directed to be posted for regular hearing in the due course of time.

Full Judgment

1. The demand of the Department, which is the subject-matter of the captioned appeal, is one of interest only, the duty amounts having already been deposited with the department by the applicants. We have heard both sides. Since the entire duty demand was discharged by the applicant well before the issuance of the show cause notice in question, and the applicants' request in the present application is only for waiver of pre-deposit of the interest amount claimed by the Department on the duty already paid by them, we are of the view that this application can be allowed in the interest of justice. The question whether interest is payable or not is a legal question, which has to be sorted out in the appeal.

2. In view of the above, this application is allowed unconditionally, and the appeal is directed to be posted for regular hearing in the due course of time.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties J.M. Industries vs Commissioner of Customs Same Subject Miscellaneous