M/S. Konark Printing and Packaging Vs. Cce, New Delhi - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Mar-09-2001 |
| M/S. Konark Printing and Packaging |
| Cce, New Delhi |
1. the above application for waiver of pre-deposit and stay of recovery of penalty of rs.25,000/- arises out of the order of the commissioner(appeal) who has upheld the duty demand on goods manufactured and cleared by the applicants on job work basis, holding them to be printed cartons/sheets falling under cet sub-heading 4819.19 and 4811.90 respectively. the contention of the assessee that the goods are classifiable under cet sub-heading 4901.90 attracting nil rate of duty has been rejected by the authorities. the duty demand has notbeen quantified till date.2. on hearing both sides and noting that the penalty amount is very small, without going further into the merits of the matter, we direct pre-deposit of rs.5,000/- towards the penalty within four weeks from today. on such deposit, pre-deposit of balance penalty shall be dispensed with and its recovery stayed pending the appeal. failure to comply with this direction shall result in vacation of stay and dismissal of appeal without further notice.
1. The above application for waiver of pre-deposit and stay of recovery of penalty of Rs.25,000/- arises out of the order of the Commissioner(Appeal) who has upheld the duty demand on goods manufactured and cleared by the applicants on job work basis, holding them to be printed cartons/sheets falling under CET sub-heading 4819.19 and 4811.90 respectively. The contention of the assessee that the goods are classifiable under CET sub-heading 4901.90 attracting Nil rate of duty has been rejected by the authorities. The duty demand has notbeen quantified till date.
2. On hearing both sides and noting that the penalty amount is very small, without going further into the merits of the matter, we direct pre-deposit of Rs.5,000/- towards the penalty within four weeks from today. On such deposit, pre-deposit of balance penalty shall be dispensed with and its recovery stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without further notice.