Stanlek Engineering P. Ltd. Vs. Commissioner of Central Excise,

Stanlek Engineering P. Ltd. vs Commissioner of Central Excise,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 27, 2001

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Citation: sooperkanoon.com/25945
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Sep 27, 2001
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Stanlek Engineering P. Ltd.

Respondent

Commissioner of Central Excise,

Excerpt

1. application is for waiver of deposit of duty of rs. 31,348.30 and penalty of rs. 10,000/-. the duty has been demanded, and penalty imposed, on the finding that the applicant could not avail modvat credit while paying duty on goods which bore the brand name of another person and at the same time seek exemption from duty on goods manufactured on its own account.2. prima facie the case is covered by the decision of the tribunal in cce v. solid foods 2001 (127) elt 159 on the same issue. therefore we waive deposit of the duty demanded and penalty imposed and stay their recovery.

Full Judgment

1. Application is for waiver of deposit of duty of Rs. 31,348.30 and penalty of Rs. 10,000/-. The duty has been demanded, and penalty imposed, on the finding that the applicant could not avail modvat credit while paying duty on goods which bore the brand name of another person and at the same time seek exemption from duty on goods manufactured on its own account.

2. Prima facie the case is covered by the decision of the Tribunal in CCE v. Solid Foods 2001 (127) ELT 159 on the same issue. Therefore we waive deposit of the duty demanded and penalty imposed and stay their recovery.

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