Devarsons Corporation Vs. Commissioner of Central Excise

Devarsons Corporation vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 28, 2003

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Citation: sooperkanoon.com/33245
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., K Kumar
Decided On: Nov 28, 2003
Subject: MRTP

Case Summary

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

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Devarsons Corporation

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2004)(166)ELT340Tri(Mum.)bai

Excerpt

1. the short question that arises in determination in this appeal is whether duty and penalty could be imposed when goods are cleared to a public sector undertaking at prices/value lower than those approved in the price lists.2. after hearing both sides and considering the fact that the values at which the goods have been cleared to the said public sector undertakings have not been found to be in violation of the section 4 of the central excise act, 1944, the procedural requirement of getting the lower value approved may call for a penalty, but no duty demands can be determined.3. consequently the orders as regards duty are set aside and on penalty confirmed and appeal disposed off in above terms.

Full Judgment

1. The short question that arises in determination in this appeal is whether duty and penalty could be imposed when goods are cleared to a Public Sector Undertaking at prices/value lower than those approved in the price lists.

2. After hearing both sides and considering the fact that the values at which the goods have been cleared to the said Public Sector Undertakings have not been found to be in violation of the Section 4 of the Central Excise Act, 1944, the procedural requirement of getting the lower value approved may call for a penalty, but no duty demands can be determined.

3. Consequently the orders as regards duty are set aside and on penalty confirmed and appeal disposed off in above terms.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Devarsons Corporation vs Commissioner of Central Excise Same Subject MRTP Same Judge S T S.S., K Kumar