Hitesh Kumar Patel Vs. Commissioner of Central Excise

Hitesh Kumar Patel vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 20, 2006

~1 min read

https://sooperkanoon.com/case/42467

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/42467
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, Vice, S T Chittaranjan
Decided On: Apr 20, 2006
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Hitesh Kumar Patel

Respondent

Commissioner of Central Excise

Excerpt

1. the application for waiver of the pre-deposit of penalty of rs. 5 lakhs imposed upon the applicant herein who was the authorized signatory of m/s. depila pharmaceuticals pvt. ltd. during the period when duty demand was raised and confirmed against the co., arises out of the order of the commissioner of central excise, mumbai.2. on hearing both sides and noting that prima facie there is no finding in the adjudication order as to the role played by the applicant herein in clandestine removal and evasion of duty, we hold that prima facie case has been made out and accordingly we dispense with the pre-deposit and stay recovery thereof pending the appeal.

Full Judgment

1. The application for waiver of the pre-deposit of penalty of Rs. 5 Lakhs imposed upon the applicant herein who was the authorized signatory of M/s. Depila Pharmaceuticals Pvt. Ltd. during the period when duty demand was raised and confirmed against the Co., arises out of the order of the Commissioner of Central Excise, Mumbai.

2. On hearing both sides and noting that prima facie there is no finding in the adjudication order as to the role played by the applicant herein in clandestine removal and evasion of duty, we hold that prima facie case has been made out and accordingly we dispense with the pre-deposit and stay recovery thereof pending the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Hitesh Kumar Patel vs Commissioner of Central Excise Same Subject Land Acquisition Same Judge J Balasundaram, Vice, S T Chittaranjan