Viacom Electronics Pvt. Ltd. Vs. C.C.E.

Viacom Electronics Pvt. Ltd. vs C.C.E.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 20, 2005

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Citation: sooperkanoon.com/41211
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A Wadhwa, N T C.N.B.
Decided On: Dec 20, 2005
Subject: Miscellaneous

Case Summary

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

Miscellaneous

Key legal issue: Miscellaneous

Parties & Advocates

Appellant / Petitioner

Viacom Electronics Pvt. Ltd.

Respondent

C.C.E.

Legal References

Reported In: (2006)(105)ECC51

Excerpt

1. this appeal is directed against imposition of penalty of rs. 5,42,000/- on the appellant.2. perused the record and heard learned senior departmental representative. the appellant is not present.3. the appellant was only buyer of the goods in question. it had no responsibility in regards to payment of correct duty amount in respect of the goods purchased by it. imposition of penalty is not justified.4. in the result, the penalty is set aside and the appeal is allowed with consequential relief, if any, to the appellant.

Full Judgment

1. This appeal is directed against imposition of penalty of Rs. 5,42,000/- on the appellant.

2. Perused the record and heard learned Senior Departmental Representative. The appellant is not present.

3. The appellant was only buyer of the goods in question. It had no responsibility in regards to payment of correct duty amount in respect of the goods purchased by it. Imposition of penalty is not justified.

4. In the result, the penalty is set aside and the appeal is allowed with consequential relief, if any, to the appellant.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Viacom Electronics Pvt. Ltd. vs C.C.E. Same Subject Miscellaneous Same Judge A Wadhwa, N T C.N.B.