Commissioner of Customs and Vs. Shatrunjay Extrusions Ltd. - Court Judgment

SooperKanoon Citationsooperkanoon.com/18513
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided OnJun-20-2000
JudgeS T Gowri, J S Murthy
Reported in(2000)(71)ECC155
AppellantCommissioner of Customs and
RespondentShatrunjay Extrusions Ltd.
Excerpt:
1. the annexure b stated to contain the grounds of stay of operation of the commissioner's order is missing and the departmental representative is not able to explain the absence. apart from this, the ground that the invoice on which modvat credit was taken, which is in dispute, issued by unregistered dealer is prima facie difficult to sustain. the representative of the applicant has produced copies of the registration certificates of m/s. jugraj tejraj & sons and associated aluminium, who are the only dealers who issued the invoices; the other invoices were issued by the manufacturers. it is also seen that these were submitted to the asst. commissioner by letter dated 19.11.94, long before the adjudication.2. the other ground that credit was taken on original invoices appear to be settled by the decision of the tribunal, the issue in any case appear to be more procedural and substantive and does not justify stay of operation of the order. application is dismissed.
Judgment:
1. The annexure B stated to contain the grounds of stay of operation of the Commissioner's order is missing and the departmental representative is not able to explain the absence. Apart from this, the ground that the invoice on which Modvat credit was taken, which is in dispute, issued by unregistered dealer is prima facie difficult to sustain. The representative of the applicant has produced copies of the registration certificates of M/s. Jugraj Tejraj & Sons and Associated Aluminium, who are the only dealers who issued the invoices; the other invoices were issued by the manufacturers. It is also seen that these were submitted to the Asst. Commissioner by letter dated 19.11.94, long before the adjudication.

2. The other ground that credit was taken on original invoices appear to be settled by the decision of the Tribunal, the issue in any case appear to be more procedural and substantive and does not justify stay of operation of the order. Application is dismissed.