Customs, Excise and Gold Tribunal - Mumbai
Fag Precision Bearing Limited vs Commissioner Of Central Excise & ... on 4 May, 2001
ORDER
1. Adjournment is requested on the ground that the counsel for the applicant "on some important personal work". The matter has been adjourned once earlier at the applicants request on the ground of advocate not well. I do not find sufficient ground for adjournment.
2. I have read the stay application and relevant papers and heard the departmental representative.
3. Adjudicating upon the three show cause notices demanding duty totalling to Rs.7.34 lakhs approximately, the Assistant Commissioner confirmed the demand for Rs.3.89 lakhs and set aside the demand for Rs.3.45 lakhs. The department appealed this order to the Commissioner(Appeals) who has allowed the appeal and set aside the order. It therefore appears that the total duty to be deposited is Rs.3.45 lakhs. However, the stay application indicates that the duty payable would be Rs.1,02,916/- and this order relates to this amount only.
4. Duty has been demanded on the ground that applicant took modvat credit on various invoices which did not contain the particulars as required by law. The Assistant Commissioner has found shortage or because the documents were inadmissible. In some cases there was also allegation that goods were used as secondary packing. To the extent that the Commissioner (Appeals)'s order deals with the goods against the documents which are stated to be non-movable. It is, prima facie, to be maintained. However, the Commissioner (Appeals) order does not deal with other aspects such as use for secondary packing which are referred to. The stay application is in a very general terms and is not possible to accept the contention that the entire order of the Commissioner (Appeals) is based upon material not cited in the show cause notice. Having regard to these facts I think a deposit of Rs.40,000/- by the applicant out of the sum of Rs.1,02,916/- mentioned in the stay application would be appropriate. On deposit of this amount and the remaining amount, falling due as a result of the Commissioner (Appeals)'s order not covered by the stay application of Rs.2,56,800/- being deposited within a month from the receipt of this order I waive deposit of the remaining amount of duty and stay its recovery.
5. Compliance 13th July,2001.