Customs, Excise and Gold Tribunal - Mumbai
Mukund Ltd. vs Commissioner Of Central Excise, Mumbai ... on 4 April, 2001
ORDER
Gowri Shankar, Member (Technical)
1. The application is for waiver of deposit of duty of Rs 1,00,537.53 and a penalty of Rs 10,000/-.
2. The duty has been demanded, and penalty imposed for the reason that the applicant, located in Kurla, took credit of the duty paid on a bill of entry filed for clearing goods imported by its unit in Kalwe. The contention of the counsel for the applicant that the company' purchase office was located the group's office was located at Kurla is not found in the application or appeal. The decisions of the Tribunal that he cites relate to cases where bill of entry show the registered office of the manufacture and the goods were utilised in a factory at different location. Whether these decisions would apply to the facts of the case has to be determined.
3. In these circumstances, I waive deposit of the duty and penalty and stay their recovery, subject to the condition that the applicant undertakes to keep unutilised in its RG23C account the duty that has been demanded during the pendency of the appeal,and produced evidence to this effect on 8.6.2001.