M/S. the Sukhjit Starch and Vs. Commissioner of Central Excise, - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Feb-14-2001 |
| Author: K Sreedharan |
| M/S. the Sukhjit Starch and |
| Commissioner of Central Excise, |
1. this is a petition for stay of operation of the order impugned. it prays for waiver of predeposit of the amount of rs. 78,111.30 directed to be levied.2. learned counsel vehemently disputed the assertion made by the commissioner in his order that so2 is produced by burning of sulphur.prima facie, we are not inclined to accept this submission of the counsel in the absence of any scientific literature. in the common man's knowledge, sulphur, when burnt, gives rise to sulphur dioxide.3. learned counsel representing the appellant rightly and fairly stated before us that he is not urging financial difficulty of the client for getting the condition of predeposit waived, amount of rs. 78,111.30 is not a huge amount of tax payable by the appellant taking into consideration their financial position. we direct the appellant to deposit rs. 78,111.30 within a period of four weeks from today. if the deposit is made as stated above, appeal will be taken up for final hearing on 19-3-2001.
1. This is a petition for stay of operation of the order impugned. It prays for waiver of predeposit of the amount of Rs. 78,111.30 directed to be levied.
2. Learned counsel vehemently disputed the assertion made by the Commissioner in his order that SO2 is produced by burning of Sulphur.
Prima facie, we are not inclined to accept this submission of the counsel in the absence of any scientific literature. In the common man's knowledge, Sulphur, when burnt, gives rise to Sulphur Dioxide.
3. Learned counsel representing the appellant rightly and fairly stated before us that he is not urging financial difficulty of the client for getting the condition of predeposit waived, Amount of Rs. 78,111.30 is not a huge amount of tax payable by the appellant taking into consideration their financial position. We direct the appellant to deposit Rs. 78,111.30 within a period of four weeks from today. If the deposit is made as stated above, appeal will be taken up for final hearing on 19-3-2001.