2009 (9) TMI 72 - HC - Central Excise

Summary

Issues: Challenge to order of Commissioner (Appeals) regarding disallowed discounts and expenses, reconsideration of stay application.

Analysis:
1. The petitioner challenged the order dated 26th October, 2007 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II, disallowing discounts and expenses.
2. The Assistant Commissioner had created a demand disallowing various discounts and expenses, leading to a demand of Rs. 14,20,255.
3. The petitioner appealed to the Commissioner (Appeals) and also sought stay and waiver of pre-deposit of duty, which was rejected in the impugned order dated 26th October, 2007.
4. The High Court noted that the Commissioner (Appeals) did not consider the petitioner's pleas and was influenced by the Adjudicating Authority's findings.
5. The High Court found the Commissioner (Appeals)' approach unjustified and set aside the order dated 26th October, 2007.
6. The Commissioner (Appeals) was directed to reconsider the stay application in accordance with the law.
7. The writ petition was allowed, succeeding in favor of the petitioner.