Customs, Excise and Gold Tribunal - Delhi
M/S Shinger Lamps Pvt. Ltd. vs C.C.E., Chandigarh on 10 May, 2001
ORDER
S.S. Kang
1. The applicants filed this application for wavier of pre-deposit of duty amounting to Rs. 2,10,549.80 and a penalty of Rs. one lakh.
2. The applicants/manufacturing florescent tube lamps and their factory was (SIC) by the excise officers on 31.08.91 and from the perusal of their private record for the period form April, 90 to August, 91, it was found that they had suppressed their production.
3. Ld. Coundel, appering on behalf of the applicants, submits that the applicants are manufacturing florescent tube lamps and the florescent tubes are to be kept for testing after capping for 7 days (SIC) and only those tubes, which pass the quality test, are entered in the R.G. I record, Her submission is that this fact was duly explained by sh. Sood at eh time of visit of the excise officials. She, further, submits that there is no evidence on record to show that the applicants removed the goods, in question, without payment of duty. She submits that the factory is lying closed since 20.9.95 and she produced a certificate issued by the Supdt. (CE), to this effect and pleaded financial hardship.
4. Ld. D.R., appering on behalf of the revenue, submits that at the time of visit, the difference in the private record was put to Sh. S.L.Mann, Director and Sb. B.K. Sood, Manager and they were unable to explain the difference. His submission is that the (SIC) now taken is only after thought.
5. Heard both sides.
5. In this case, the duty is demanded on the florescent tubes which were entered by the applicants in their private record but no in the R.G. I register. The case of the applicants is arguable, which required detailed examination of the evidence produced by the applicants. Prima facie, it is not a fit case for total waiver of the duty. The factory of the applicants is closed since 1995. Therefore, taking into consideration the financial hardship of the applicants, the applicants are directed to deposit a sum of Rs. 50,000.00 within a period of eight weeks from today. On deposit of Rs. 50,000.00 the deposit of remaining amount of duty and penalty is waived for hearing of the appeal and the recovery of the same is stayed. To come up for reporting compliance on 11.07.20001.
(Dictated in Court).