D.S. Enterprises Vs. Commissioner of Central Excise

D.S. Enterprises vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 01, 2001

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Citation: sooperkanoon.com/26501
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 01, 2001
Subject: Criminal

Case Summary

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

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

D.S. Enterprises

Respondent

Commissioner of Central Excise

Excerpt

1. this is an application for waiver of pre-deposit of penalty of rs. 1,23,527/- imposed upon the applicant herein for contravention of the relevant rules. the applicant states that the duty amount confirmed against them already stands paid by the tr.6 challan dated 13.5.1996 and this has been confirmed by the adjudicating authority in the order-in-original. the applicant submits that since the entire duty has already been paid, the pre-deposit of the penalty amount may be waived and recovery thereof stayed pending the appeal.2. the departmental representative opposed the prayer contending that no ground for waiver of pre-deposit of penalty has been made out by the applicant.3. on hearing both the sides and nothing that the entire duty amount has been paid even before the adjudication, i waive the pre-deposit of the penalty and stay recovery thereof pending the appeal.

Full Judgment

1. This is an application for waiver of pre-deposit of penalty of Rs. 1,23,527/- imposed upon the applicant herein for contravention of the relevant rules. The applicant states that the duty amount confirmed against them already stands paid by the TR.6 challan dated 13.5.1996 and this has been confirmed by the adjudicating authority in the Order-in-Original. The applicant submits that since the entire duty has already been paid, the pre-deposit of the penalty amount may be waived and recovery thereof stayed pending the appeal.

2. The departmental representative opposed the prayer contending that no ground for waiver of pre-deposit of penalty has been made out by the applicant.

3. On hearing both the sides and nothing that the entire duty amount has been paid even before the adjudication, I waive the pre-deposit of the penalty and stay recovery thereof pending the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties D.S. Enterprises vs Commissioner of Central Excise Same Subject Criminal