Commissioner of Central Excise Vs. Prisma Polyfabs (Pvt.) Ltd.

Commissioner of Central Excise vs Prisma Polyfabs (Pvt.) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 23, 2003

~1 min read

https://sooperkanoon.com/case/31001

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/31001
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A T V.K., P Bajaj
Decided On: May 23, 2003
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Prisma Polyfabs (Pvt.) Ltd.

Legal References

Reported In: (2003)(162)ELT381TriDel

Excerpt

1. the revenue has filed the present appeal as the commissioner of central excise while confirming the demand of duty and imposing penalty on m/s. prisma polyfabs (pvt.) limited has not imposed interest under section 11ab of the central excise act, 1944.2. when the matter was called, no one was present on behalf of the respondents, nor was there any request for adjournment. as the issue involved is in a very narrow compass, we take up the appeal for disposal after hearing ms. charul baranwal, learned sdr and after perusal of the records. on a query from the bench, learned sdr intimated that the provisions of section 11ab of the central excise act for imposing interest were not mentioned in the show cause notice dated 19-1-1998. as the provisions of the said section were not invoked in the show cause notice, the question of imposing interest under section 11ab of the act does not arise. accordingly, there is no merit in the appeal filed by the revenue which is rejected.

Full Judgment

1. The Revenue has filed the present appeal as the Commissioner of Central Excise while confirming the demand of duty and imposing penalty on M/s. Prisma Polyfabs (Pvt.) Limited has not imposed interest under Section 11AB of the Central Excise Act, 1944.

2. When the matter was called, no one was present on behalf of the Respondents, nor was there any request for adjournment. As the issue involved is in a very narrow compass, we take up the appeal for disposal after hearing Ms. Charul Baranwal, learned SDR and after perusal of the records. On a query from the Bench, learned SDR intimated that the provisions of Section 11AB of the Central Excise Act for imposing interest were not mentioned in the show cause notice dated 19-1-1998. As the provisions of the said section were not invoked in the show cause notice, the question of imposing interest under Section 11AB of the Act does not arise. Accordingly, there is no merit in the appeal filed by the Revenue which is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Prisma Polyfabs (Pvt.) Ltd. Same Subject Excise Same Judge A T V.K., P Bajaj