Synbiotics Ltd Vs. Commissioner of Central Excise,

Synbiotics Ltd vs Commissioner of Central Excise,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 14, 2001

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Citation: sooperkanoon.com/23008
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 14, 2001
Subject: Criminal

Case Summary

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

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

Synbiotics Ltd

Respondent

Commissioner of Central Excise,

Excerpt

1. the commissioner (appeals) has confirmed the liability to duty of the goods manufactured by the applicant to be prepared culture medium on the basis of his earlier order relating to the same goods. in its decision reported in 2000 (119) elt 363, the tribunal has prima facie found the product unmarketable on the ground of being unstable and waived deposit.2. accordingly, we waive deposit of the duty demanded of rs. 11,36,505/- and a penalty of rs 50,000/- and stay their recovery.3. this appeal is to be transferred to court ii to be heard along with appeal e/1334 to 1336 of 1999 already pending in that court.

Full Judgment

1. The Commissioner (Appeals) has confirmed the liability to duty of the goods manufactured by the applicant to be prepared culture medium on the basis of his earlier order relating to the same goods. In its decision reported in 2000 (119) ELT 363, the Tribunal has prima facie found the product unmarketable on the ground of being unstable and waived deposit.

2. Accordingly, we waive deposit of the duty demanded of Rs. 11,36,505/- and a penalty of Rs 50,000/- and stay their recovery.

3. This appeal is to be transferred to Court II to be heard along with appeal E/1334 to 1336 of 1999 already pending in that Court.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Synbiotics Ltd vs Commissioner of Central Excise, Same Subject Criminal