Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (7) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (7) TMI 1058 - HC - Central Excise

Issues involved: Discrepancy in the percentage of duty deposit ordered by the Tribunal compared to a similar case involving M/s. Supreme Glazes Private Ltd.

Summary:
The High Court of Gujarat heard arguments from both parties and proceeded with the case for final disposal. The petitioner contended that the Tribunal had ordered a higher percentage of duty deposit in their case compared to M/s. Supreme Glazes Private Ltd. where only 8% of the total duty was required to be deposited. The Tribunal's order in the M/s. Supreme Glazes case involved a demand for waiver of pre-deposit of a substantial amount confirmed as duty, interest, and penalties. The issue revolved around the demand of duty on the appellant due to under-valuation of finished goods 'Frit' and clandestine removal, along with exceeding the SSI exemption limit. The Tribunal directed the appellant to make a further pre-deposit of a specified amount within a set timeframe, with the balance amounts being waived subject to compliance. The High Court noted the discrepancy in the duty percentage demanded from the present petitioner compared to M/s. Supreme Glazes Private Ltd. and directed the petitioner to deposit a specific amount within a specified period, modifying the Tribunal's order accordingly. The petition was disposed of, and notice was discharged.

 

 

 

 

Quick Updates:Latest Updates