Commissioner of Central Excise Vs. V.H. Patel and Co.

Commissioner of Central Excise vs V.H. Patel and Co.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 05, 2005

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Citation: sooperkanoon.com/41017
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: T Anjaneyulu
Decided On: Dec 05, 2005
Subject: Criminal

Case Summary

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

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

V.H. Patel and Co.

Excerpt

2. in all these appeals, duty amount involved is less than rs. 50,000/- (rupees fifty thousand only). the original adjudicating authority has sanctioned refund order. the department went in appeal. the commissioner of central excise & customs (appeals), nashik, has confirmed the same basing on the judgment in the case of mafatlal industries ltd. 1987 (89) elt 247 (sc) rendered by the apex court.3. the contention of the department is that the refund order is illegal as the same is hit by limitation and the duty was not deposited under protest.4. i have perused both the orders. the commissioner (appeals), while relying in para 83 of the judgment in mafatlal's case, has confirmed the order of original adjudicating authority holding that the deposit made by the assessee during the pendency of the appeal proceedings amounts to deemed protest and the claim is not hit by limitation.therefore, i do not see any substantial question of law is involved in the above appeals so as to exercise discretion in admitting the same. i find no merits to admit these appeals. accordingly, all these appeals are rejected.

Full Judgment

2. In all these appeals, duty amount involved is less than Rs. 50,000/- (Rupees Fifty Thousand only). The original adjudicating authority has sanctioned refund order. The Department went in appeal. The Commissioner of Central Excise & Customs (Appeals), Nashik, has confirmed the same basing on the judgment in the case of Mafatlal Industries Ltd. 1987 (89) ELT 247 (SC) rendered by the Apex Court.

3. The contention of the Department is that the refund order is illegal as the same is hit by limitation and the duty was not deposited under protest.

4. I have perused both the orders. The Commissioner (Appeals), while relying in para 83 of the judgment in Mafatlal's case, has confirmed the Order of original adjudicating authority holding that the deposit made by the assessee during the pendency of the appeal proceedings amounts to deemed protest and the claim is not hit by limitation.

Therefore, I do not see any substantial question of law is involved in the above appeals so as to exercise discretion in admitting the same. I find no merits to admit these appeals. Accordingly, all these appeals are rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs V.H. Patel and Co. Same Subject Criminal Same Judge T Anjaneyulu