M.B. Saiyed Vs. Commissioner of Central Excise

M.B. Saiyed vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 07, 2001

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Citation: sooperkanoon.com/25508
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 07, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

M.B. Saiyed

Respondent

Commissioner of Central Excise

Excerpt

1. the issue involved in this appeal is about the penalty imposed on the appellant, m.b. saiyed, excise in-charge. the question involved in this case is imposition of the said penalty is correct or not. the appellant is excise in-charge of the assessee, m/s. prakash calander factory. there was violation of the central excise provisions inasmuch as taxes were not paid when they were due. to put it in other words the rg1 was not properly filled. the order drops the demand of rs. 54,000/- and imposed a penalty of rs. 5,000/- on the assessee. against the said order an appeal was fled by the assessee (e/17/91-bom). in the said appeal, by order no. 3297/97 dated 21.7.1997 the tribunal upheld the imposition of penalty of rs. 5,000/- on the assessee. in views thereof, having gone into the facts of the case, i do not wish to interfere with the order of the penalty which is very minimum.

Full Judgment

1. The issue involved in this appeal is about the penalty imposed on the appellant, M.B. Saiyed, Excise In-charge. The question involved in this case is imposition of the said penalty is correct or not. The appellant is excise in-charge of the assessee, M/s. Prakash Calander Factory. There was violation of the Central Excise provisions inasmuch as taxes were not paid when they were due. To put it in other words the RG1 was not properly filled. The order drops the demand of Rs. 54,000/- and imposed a penalty of Rs. 5,000/- on the assessee. Against the said order an appeal was fled by the assessee (E/17/91-Bom). In the said appeal, by order No. 3297/97 dated 21.7.1997 the Tribunal upheld the imposition of penalty of Rs. 5,000/- on the assessee. In views thereof, having gone into the facts of the case, I do not wish to interfere with the order of the penalty which is very minimum.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties M.B. Saiyed vs Commissioner of Central Excise Same Subject Excise