Customs, Excise and Gold Tribunal - Delhi
M/S. Rajasthan Cylinder & Containers ... vs C.C.E. Jaipur on 21 December, 2000
ORDER
S.S. Kang
1. The applicants filed these applications for waiver of pre-deposit of duty. The total duty amount of Rs. 4,63,265/- was confirmed on the applicants, M/s. Rajasthan Cylinder & Containers Ltd.; duty of Rs. 1,04,640/- was confirmed on the applicants M/s. Poddar Steel Rolling Mills and of Rs. 57,503/- was confirmed on Shree Containers P. Ltd..
2. The contention of the counsel for the applicants is that the applicants availed the benefit of modvat credit on duplicate copy of invoice, which is a valud duty-paying document. His submission is that credit is being denied on the ground that the dealer could not produce the duplicate copy of invoice issued by the manufacturer. He relies upon the decision of the Tribunal in the case of C.C.E., Jaipur vs Shree Ram Vinyl & Chemical Industries Ltd. reported in k1999 (105) E.L.T. 294 and in the case of C.C.E. vs Unichem Trading Co. (P) Ltd. reported in 1998 (102) E.L.T. 284.
3. Ld. D.R., appearing on behalf of the revenue submits that in the appeal filed filed by M/s. Uttam Bharat Electricals against the same impugned order, the Tribunal directed M/s. Uttam Bharat Electricals to deposit 20 per cent of duty demand for hearing of the appeal.
4. Heard both sides.
5. The case of the applicants is arguable, which requires detailed examination of the invoices on the strength of which the applicants had availed the benefit of modvat credit and the invoices issued by the manufacturers to the dealers. Taking into consideration the facts and circumstances of the case, I find it is not a fit case for total waiver of duty demand. The applicants M/s. Rajaksthan Cylinder & Cosntainers Ltd. are directed to deposit a sum of Rs. one lakh, M/s. Poddar Steel Rolling Mills are directed to deposit an amount of Rs. 20,000/- and M/s. Shree Containers Pvt. Ltd., the applicants, are directed to deposit a sum of Rs. 10,000/- within period of eight weeks. On deposit of the above mentioned amounts, the deposit of the remaining amount of duty is waived for hearing of the appeal. To come up for reporting compliance on 05.03.2001. (Dictated in Court).