Commissioner of Central Excise, Vs. M/S. Sonia Engineering Works Pvt.

Commissioner of Central Excise, vs M/S. Sonia Engineering Works Pvt.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 23, 2001

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Citation: sooperkanoon.com/23268
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 23, 2001
Subject: Criminal

Case Summary

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

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S. Sonia Engineering Works Pvt.

Excerpt

1. this is an appeal at the instance of the revenue. as per the show cause notice, more than rs. 16 lakhs were claimed by way of duty from the respondent/assessee. that demand was reduced by the commissioner while adjudicating on the show cause notice and confirmed the demand of rs. 13,50,059.00. according to the revenue, the commissioner was clearly in error in confirming the reduced duty amount. commissioner, while adjudicating upon the show cause notice, was following the principles stated by this tribunal in its larger bench decision in srichakra tyres ltd. vs. collector of central excise, madras, 1999 (108) elt 361. this fact is not in dispute. since the commissioner was following the principles stated by the larger bench of this tribunal, we do not find any ground to interfere with his order. it, therefore, follows that the appeal is devoid in substance. it is accordingly dismissed.

Full Judgment

1. This is an appeal at the instance of the Revenue. As per the show cause notice, more than Rs. 16 lakhs were claimed by way of duty from the respondent/assessee. That demand was reduced by the Commissioner while adjudicating on the show cause notice and confirmed the demand of Rs. 13,50,059.00. According to the Revenue, the Commissioner was clearly in error in confirming the reduced duty amount. Commissioner, while adjudicating upon the show cause notice, was following the principles stated by this Tribunal in its larger Bench decision in Srichakra Tyres Ltd. vs. Collector of Central Excise, Madras, 1999 (108) ELT 361. This fact is not in dispute. Since the Commissioner was following the principles stated by the larger Bench of this Tribunal, we do not find any ground to interfere with his order. It, therefore, follows that the appeal is devoid in substance. It is accordingly dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise, vs M/S. Sonia Engineering Wor... Same Subject Criminal