Emmes Metals Pvt. Ltd. Vs. Commissioner of Central Excise

Emmes Metals Pvt. Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 10, 2003

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Citation: sooperkanoon.com/32199
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S.
Decided On: Sep 10, 2003
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Emmes Metals Pvt. Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2003)(158)ELT622Tri(Mum.)bai

Excerpt

1. when the matter was called, the ld. counsel for the appellants submitted that he is not pressing or/and contesting the duty determined in this case. he is only contesting the levy of mandatory penalty under section 11ac of the central excise act, 1944 in this case of denial of modvat credit.2. after perusal of the show cause notice and the impugned order it is found that the matter could be finally disposed off. therefore, the appeal is taken up for final decision. it is found that there is a quantity of duty also confirmed by the order amounting to rs. 1,805/- besides rs. 45,678/- being the amount of credit found as inadmissible.these amounts are not being contested. therefore, the penalty of rs, 47,483/- imposed under section 11ac cannot be upheld since duty is only rs. 1,805/-. there is no penalty imposed under rule 57-i. there is no finding arrived to justify the levy 100% mandatory penalty of rs. 47,483/-.3. in view of the finding, the order is required to be set aside and the matter remitted to the adjudicating authority to re-hear the appellants and re-determine the penalty as per law. appeal allowed as remanded.

Full Judgment

1. When the matter was called, the ld. Counsel for the appellants submitted that he is not pressing or/and contesting the duty determined in this case. He is only contesting the levy of mandatory penalty under Section 11AC of the Central Excise Act, 1944 in this case of denial of Modvat credit.

2. After perusal of the show cause notice and the impugned order it is found that the matter could be finally disposed off. Therefore, the appeal is taken up for final decision. It is found that there is a quantity of duty also confirmed by the order amounting to Rs. 1,805/- besides Rs. 45,678/- being the amount of credit found as inadmissible.

These amounts are not being contested. Therefore, the penalty of Rs, 47,483/- imposed under Section 11AC cannot be upheld since duty is only Rs. 1,805/-. There is no penalty imposed under Rule 57-I. There is no finding arrived to justify the levy 100% mandatory penalty of Rs. 47,483/-.

3. In view of the finding, the order is required to be set aside and the matter remitted to the adjudicating authority to re-hear the appellants and re-determine the penalty as per law. Appeal allowed as remanded.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Emmes Metals Pvt. Ltd. vs Commissioner of Central Excise Same Subject Excise Same Judge S T S.S.