Arham Corporation Vs. Commissioner of C. Ex. - Court Judgment

Excerpt:
1. on hearing the ld. counsel for the applicants shri willingdon christian and the ld. dr shri gurdeep singh, we condone the delay in filing the supplementary of appeal no. e/275/97-bom., considering the fact that the delay is on account of fulfilling the procedural requirement of separate appeal and also having regard to the fact that the main combined appeal had been filed within prescribed time limit.2. all these applications arise out of a common individual order-in-original no. 41/mp/96, dated 28-8-1996. the applications seek waiver of total duty demand of rs. 18,35,935/- on man-made processed fabrics from the applicants m/s. roop dyeing & printing mills pvt. ltd. and also for the various amounts of personal penalty imposed on the other applicants listed below :--------------------------------------------------------------------------------s.no. stay application & applicants/appellants penalty appeal no. rs.--------------------------------------------------------------------------------1.e/stay-1282/96-bom m/s. arham corporation 40,000 --------------------10. e/stay-1291/96-bom m/s. tex fab fashions 65,000 --------------------12. e/stay-1293/96-bom m/s. rajvee prints 40,000 --------------------14. e/stay-1295/96-bom m/s. only fancy 13,000 --------------------15. e/stay-1296/96-bom m/s. priya fashions 30,000 --------------------18 e/stay-1299/96-bom m/s. renuka prints 10,000 --------------------21. e/stay-1302/96-bom m/s. dhiraj & co. 20,000 --------------------22. e/stay-1303/96-bom m/s. sweety prints 27,000 --------------------23. e/stay-1304/96-bom m/s. roop international 20,000 --------------------25. e/275/97-bom m/s. roopchand nandwani 1/00/000-------------------------------------------------------------------------------- 2. shri willingdon christian, the ld. counsel for the applicants submitted that they have also deposited a sum of rs. 14,50,000/- towards duty and that the balance duty amount is being deposited.applicants would only pray for waiver of penalty amounts.3. we have heard shri gurdeep singh, the ld. dr for the respondent. in view of the submissions made before us, we direct that the balance duty amount be paid within fortnight from today, if not already paid. on such compliance, we grant waiver of the penalty amounts and stay its recovery pending disposal of the appeal. the stay applications are disposed of in the above terms.

Judgment:
1. On hearing the ld. Counsel for the Applicants Shri Willingdon Christian and the ld. DR Shri Gurdeep Singh, we condone the delay in filing the supplementary of appeal No. E/275/97-Bom., considering the fact that the delay is on account of fulfilling the procedural requirement of separate appeal and also having regard to the fact that the main combined appeal had been filed within prescribed time limit.

2. All these applications arise out of a common individual Order-in-Original No. 41/MP/96, dated 28-8-1996. The applications seek waiver of total duty demand of Rs. 18,35,935/- on man-made processed fabrics from the applicants M/s. Roop Dyeing & Printing Mills Pvt. Ltd. and also for the various amounts of personal penalty imposed on the other applicants listed below :--------------------------------------------------------------------------------S.No. Stay Application & Applicants/Appellants Penalty Appeal No. Rs.--------------------------------------------------------------------------------1.

E/Stay-1282/96-Bom M/s. Arham Corporation 40,000 --------------------10. E/Stay-1291/96-Bom M/s. Tex Fab Fashions 65,000 --------------------12. E/Stay-1293/96-Bom M/s. Rajvee Prints 40,000 --------------------14. E/Stay-1295/96-Bom M/s. Only Fancy 13,000 --------------------15. E/Stay-1296/96-Bom M/s. Priya Fashions 30,000 --------------------18 E/Stay-1299/96-Bom M/s. Renuka Prints 10,000 --------------------21. E/Stay-1302/96-Bom M/s. Dhiraj & Co.

20,000 --------------------22. E/Stay-1303/96-Bom M/s. Sweety Prints 27,000 --------------------23. E/Stay-1304/96-Bom M/s. Roop International 20,000 --------------------25. E/275/97-Bom M/s. Roopchand Nandwani 1/00/000-------------------------------------------------------------------------------- 2. Shri Willingdon Christian, the ld. Counsel for the applicants submitted that they have also deposited a sum of Rs. 14,50,000/- towards duty and that the balance duty amount is being deposited.

Applicants would only pray for waiver of penalty amounts.

3. We have heard Shri Gurdeep Singh, the ld. DR for the respondent. In view of the submissions made before us, we direct that the balance duty amount be paid within fortnight from today, if not already paid. On such compliance, we grant waiver of the penalty amounts and stay its recovery pending disposal of the appeal. The stay applications are disposed of in the above terms.