Modi and Modi Engineers and JaIn Vs. the Commissioner of Central

Modi and Modi Engineers and Jain vs The Commissioner of Central

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

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Citation: sooperkanoon.com/32631
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: A Wadhwa, S T S.S.
Decided On: Oct 10, 2003
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Modi and Modi Engineers and Jain

Respondent

The Commissioner of Central

Excerpt

1. these two stay applications are being disposed off by this common order, as the issues involved are the same.2. the officers of central excise during the course of their visit to its premises of m/s. prime industrial value manufacturing co., a declared unit, conducted certain enquiries and subsequent to that a show cause notice was issued to various persons including the appellants before us today. considering the material brought out on record during the investigation the lower authorities confirmed the duty demand and penalties as follows :- i) modi & modi engineers - rs. 2,69,152/- as duty and penalty of rs. 3,50,021/- ii)jain trading co. - rs. 80,869/- as duty an penalty of rs. 3,50,000/- 3. in appeal the commissioner (appeals) ordered a pre-deposit of rs. 65,000/- in the case of modi & modi engineers as duty and rs. 70,000/- as penalty which was paid and on m/s. jain trading co. rs. 40,000/- as duty and no amounts were ordered to deposit against the penalty imposed. the commissioner (appeals) vide the impugned order confirmed the duty demand and penalties as imposed by the original authorities, hence this appeal herein.4. the issue involved herein is whether the castings made affixed with the brand name of this could be charged. to duty under the provisions of the central excise rules and subsequent penalty since these castings have been removed without payment of any duty for the eventual manufacture of valves.5. we have considered the rival submissions and find that in the facts of this cases of pre-deposit as fixed by the commissioner (appeals) and complied, would be sufficient for the purpose of section 35f of the central excise act, 1944 and consequently we waive further deposits pending the final hearing of these appeals. stay application stands disposed off in above terms.

Full Judgment

1. These two stay applications are being disposed off by this common order, as the issues involved are the same.

2. The officers of Central Excise during the course of their visit to its premises of M/s. Prime Industrial Value Manufacturing Co., a declared unit, conducted certain enquiries and subsequent to that a show cause notice was issued to various persons including the appellants before us today. Considering the material brought out on record during the investigation the lower authorities confirmed the duty demand and penalties as follows :- i) Modi & Modi Engineers - Rs. 2,69,152/- as duty and penalty of Rs. 3,50,021/- ii)Jain Trading Co.

- Rs. 80,869/- as duty an penalty of Rs. 3,50,000/- 3. In appeal the Commissioner (Appeals) ordered a pre-deposit of Rs. 65,000/- in the case of Modi & Modi Engineers as duty and Rs. 70,000/- as penalty which was paid and on M/s. Jain Trading Co. Rs. 40,000/- as duty and no amounts were ordered to deposit against the penalty imposed. The Commissioner (Appeals) vide the impugned order confirmed the duty demand and penalties as imposed by the original authorities, hence this appeal herein.

4. The issue involved herein is whether the castings made affixed with the brand name of this could be charged. To duty under the provisions of the Central Excise rules and subsequent penalty since these castings have been removed without payment of any duty for the eventual manufacture of valves.

5. We have considered the rival submissions and find that in the facts of this cases of pre-deposit as fixed by the Commissioner (Appeals) and complied, would be sufficient for the purpose of Section 35F of the Central Excise Act, 1944 and consequently we waive further deposits pending the final hearing of these appeals. Stay application stands disposed off in above terms.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Modi and Modi Engineers and Jain vs The Commissioner of Central Same Subject Excise Same Judge A Wadhwa, S T S.S.