Customs, Excise and Gold Tribunal - Delhi
M/S. Krishna Engg. vs Cce New Delhi on 14 March, 2001
ORDER Shri K.K. Bhatia,Member (T)
1. In this case the appellants are denied the modvat credit amounting to Rs. 1,10,700/- on Brass Ingots falling under Chapter 7403 during the period March,1997 as inputs under Rule 57A by the Assistant Commissioner of Central Excise, Ambala city vide his Order dated 23.1.98.
2. The Commissioner (Appeals), New Delhi, dismissed the appeal of the party with the observations that the appellants had not filed a copy of the certificate from Works Manager, Ishapore in support of their contention that brass pigs and brass ingots were the same thing. It is also observed that the appellants had not given a copy of the declaration claimed to have been filed in respect of brass ingots after issue of the subject show cause notice. It is observed that in the absance of any evidence that brass ingots and brass pigs are one and the same thing or that the appellants had filed a declaration for brass ingots,there was no ground to interfare with the findings of the original authority.
3. The present appeal is against the above order of Commissioner (Appeals). The matter is listed today for hearing the stay petition filed by the appellants. The appellants are not represented and Shri Kamaljeet Singh, Adv. for the appellants has sent a letter dated 12.3.2001 in which it is stated that he is in Chandigarh for attending his elder brother who is admitted in PGI, Chandigarh, therefore, it would not be possible for him to attend the hearing fixed for today. It is therefore, requested that the matter may be adjourned. It is observed from the case file that the matter was adjourned thrice over earlier at the request of the Ld. counsel of the appellants. In view of that fact and also that the matter is for consideration of stay only, I am not inclined to grant any further adjournment. I have heard Shri K. Panchat Charm, JDR for the respondents. The ground for dismissing the appeal of the party by Commissioner (Appeals) are already extracted above. The appellants in their appeal have not made out any effective defence against the findings of the lower appellate authority. They have therefore not made out prima facie case in their favour. There is no plea of any financial hardship before me. I therefore, direct the appellant to make a pre deposit of the entire amount of Rs. 1,10,700/- on or before 30th April, 2001. The matter will be called for reporting compliance on 2nd may, 2001.
Announced and dictated in the court.