M/S. Simran Textiles (P) Ltd. Vs. Cce Chandigarh - Court Judgment

Excerpt:
1. in the present stay application m/s. simaran textiles have prayed for staying the operation of the order. the matter relates to the compounded levy on independent processors operating on hot air stenters. the commissioner of central excise had determined the production capacity and had directed that the appellants shall pay the duty as per the capacity as so determined based on the declarations made by them and subject to verification. no demand as such has been created in this order. after going through the record we do not find any ground for staying the operation of the order the stay application is dismissed.

Judgment:
1. In the present stay application M/s. Simaran Textiles have prayed for staying the operation of the order. The matter relates to the Compounded levy on independent processors operating on hot air stenters. The Commissioner of Central Excise had determined the production capacity and had directed that the appellants shall pay the duty as per the capacity as so determined based on the declarations made by them and subject to verification. No demand as such has been created in this order. After going through the record we do not find any ground for staying the operation of the order The stay application is dismissed.