Customs, Excise and Gold Tribunal - Delhi
M/S. Vardhaman Spg. & General Mills Ltd. vs C.C.E., Chandigarh on 30 April, 2001
Equivalent citations: 2001(76)ECC693
ORDER
S.S. Kang
1. The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 24,48,254.00 and penalty of Rs. 25 lakh.
2. Ld. Counsel, appearing on behalf of the applicants submits that in the present show cause notice, the duty is demanded for the period from January, 95 to March, 99 invoking the extended period of limitation. He submits that another show cause notice dated 21.3.2000 was issued for the demand for the period of six months on the same allegation that the applicants had cleared the goods calculating the assessable value in the invoices after claiming deduction on account of sales tax in excess of the actual paid. His submission is that the adjudicating authority dropped the show cause notice dated 21.3.2000 whereas the Commissioner, in the present proceedings, confirmed the demand. He submits that when the demand for six months is dropped, the demand for the period in present proceedings, for the extended period of limitation is not sustainable. He, therefore, submits that the application be allowed and unconditional stay granted.
3. Ld. D.R., appearing on behalf of the revenue, submits that the revenue filed the appeal against the adjudication order passed by the Commissioner whereby the proceedings had been dropped. He submits that there is difference between the sales-tax payable or paid. He submits that the application be dismissed.
4. Heard both sides.
5. In this case the show cause notices were issued to the applicants, one for six months and another after invoking extended period of limitation. The demand for six month raised in show cause notice was dropped by the Assistant Commissioner. Present order is passed after the order passed by the Assistant Commissioner, hence prima facie, the balance of convenience is in favour of the applicants, therefore, the pre-deposit of whole of duty and penalty is waived for hearing of the appeal and the recovery of the same is stayed during the pendency of the appeal. Registry is directed to list the appeal on 29.05.2001. (Dictated in court).