Jaybee Lamination Ltd. Vs. Commissioner of C. Ex.

Jaybee Lamination Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jul 28, 2003

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Citation: sooperkanoon.com/31734
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: Jul 28, 2003
Subject: Customs

Case Summary

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

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Jaybee Lamination Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2003)(158)ELT292TriDel

Excerpt

2. applicants filed this application for waiver of pre-deposit of duty and penalty. the demand was confirmed on the ground that the applicants have shown more wastage than prescribed in the exim policy. applicants availed the benefit of notification 17/2001-cus. and in that notification there is no condition regarding percentage of waste.therefore, prima facie, applicants have a strong case. the pre-deposit of duty and penalty is waived. adjourned to 18-9-2003 for arguments.

Full Judgment

2. Applicants filed this application for waiver of pre-deposit of duty and penalty. The demand was confirmed on the ground that the applicants have shown more wastage than prescribed in the Exim Policy. Applicants availed the benefit of Notification 17/2001-Cus. and in that notification there is no condition regarding percentage of waste.

Therefore, prima facie, applicants have a strong case. The pre-deposit of duty and penalty is waived. Adjourned to 18-9-2003 for arguments.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Jaybee Lamination Ltd. vs Commissioner of C. Ex. Same Subject Customs Same Judge S Kang, a T V.K.