Sarthi Textiles Vs. Commissioner of Cus. and C. Ex.

Sarthi Textiles vs Commissioner of Cus. and C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 06, 2002

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Citation: sooperkanoon.com/27779
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, J T J.H.
Decided On: Mar 06, 2002
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

Sarthi Textiles

Respondent

Commissioner of Cus. and C. Ex.

Legal References

Reported In: (2002)(146)ELT69Tri(Mum.)bai

Excerpt

1. the applicants seek modification of the stay order no.ci/3771/wzb/2001, dated 10-12-2001, by which pre-deposit of rs. 5 lakhs towards customs duty was directed within a period of 8 weeks, on the ground that in identical situation of clandestine clearance from eou to dta, the tribunal has held that nature of the duty that can be demanded is excise duty and not customs duty. in this connection they relies upon the decision of the tribunal in the case of d.k. polyn industries v. cce, surat-i, 2001 (134) e.l.t. 517 wherein unconditional waiver has been granted and also upon the decision of the tribunal in final order of the tribunal in the case of saheli synthetics pvt. ltd. v. cce, 2002 (139) e.l.t. 594.2. the learned dr fairly leaves the matter to the decision of the bench in the light of the case law cited.3. on careful consideration of the submissions made before us and on perusal of the decisions cited before us we are of the view that our earlier order requires to be modified. we therefore modify our stay order by grant ing unconditional waiver of pre-deposit and stay of recovery of duty and penalty pending this appeal.

Full Judgment

1. The applicants seek modification of the stay order No.CI/3771/WZB/2001, dated 10-12-2001, by which pre-deposit of Rs. 5 lakhs towards customs duty was directed within a period of 8 weeks, on the ground that in identical situation of clandestine clearance from EOU to DTA, the Tribunal has held that nature of the duty that can be demanded is excise duty and not customs duty. In this connection they relies upon the decision of the Tribunal in the case of D.K. Polyn Industries v. CCE, Surat-I, 2001 (134) E.L.T. 517 wherein unconditional waiver has been granted and also upon the decision of the Tribunal in final order of the Tribunal in the case of Saheli Synthetics Pvt. Ltd. v. CCE, 2002 (139) E.L.T. 594.

2. The learned DR fairly leaves the matter to the decision of the Bench in the light of the case law cited.

3. On careful consideration of the submissions made before us and on perusal of the decisions cited before us we are of the view that our earlier order requires to be modified. We therefore modify our stay order by grant ing unconditional waiver of pre-deposit and stay of recovery of duty and penalty pending this appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Sarthi Textiles vs Commissioner of Cus. and C. Ex. Same Subject Service Tax Same Judge J Balasundaram, J T J.H.