Vijay Packaging System Ltd. Vs. Commissioner of Customs and Central Excise, A.P.

Vijay Packaging System Ltd. vs Commissioner of Customs and Central Excise, A.P.

Type Court Judgment Court Supreme Court of India Decided Feb 18, 2000

~1 min read

https://sooperkanoon.com/case/675323

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/675323
Court: Supreme Court of India
Judge: B.N. Kirpal and; R.P. Sethi, JJ.
Decided On: Feb 18, 2000
Case Number: Civil Appeal No. 1428 of 2000
Subject: Excise

Case Summary

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

- [B.N. Kirpal and; R.P. Sethi, JJ.] - Excise — Appeal — Pre-deposit of disputed amount before the hearing of — Having regard to the facts of the case and to meet the ends of justice, appeal allowed to be heard by the Tribunal without requiring the appellant to pay the disputed amount of excise du...

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Vijay Packaging System Ltd.

Respondent

Commissioner of Customs and Central Excise, A.P.

Legal References

Reported In: 2000(70)ECC201; 2000LC769(SC); 2000(118)ELT553(SC)

Excerpt

- [b.n. kirpal and; r.p. sethi, jj.] - excise - appeal - pre-deposit of disputed amount before the hearing of - having regard to the facts of the case and to meet the ends of justice, appeal allowed to be heard by the tribunal without requiring the appellant to pay the disputed amount of excise duty -- considering the facts of the present case inasmuch as the tribunal itself has found that the appellant has a prima facie case and the appellant is before bifr, we are of the opinion that it will be appropriate and in the interest of justice if the appeal filed by the appellant before the tribunal is heard without the appellant being required to pay the disputed amount of excise duty.b.n. kirpal and; r.p. sethi, jj.1. special leave granted.2. considering the facts of the present case inasmuch as the tribunal itself has found that the appellant has a prima facie case and the appellant is before bifr, we are of the opinion that it will be appropriate and in the interest of justice if the appeal filed by the appellant before the tribunal is heard without the appellant being required to pay the disputed amount of excise duty.3. the appeal is disposed of. no costs.

Full Judgment

B.N. Kirpal and; R.P. Sethi, JJ.

1. Special leave granted.

2. Considering the facts of the present case inasmuch as the Tribunal itself has found that the appellant has a prima facie case and the appellant is before BIFR, we are of the opinion that it will be appropriate and in the interest of justice if the appeal filed by the appellant before the Tribunal is heard without the appellant being required to pay the disputed amount of excise duty.

3. The appeal is disposed of. No costs.

Same Court & Year Supreme Court of India · 2000 Same Parties Vijay Packaging System Ltd. vs Commissioner of Customs and Ce... Same Subject Excise Same Judge B.N. Kirpal and; R.P. Sethi, JJ.

Excise