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TMI Blog2008 (9) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 6 of the Central Excise Act, 1944 read with Rule 174 of the Central Excise Rules, 1944, Rule 9(1) read with Rules 173F, Rule 52A read with Rule 173G(2), Rule 53 read with Rule 173G(4), Rule 53G(1) read with Rule 173G(3) and Rules 226 and 173B of Central Excise Rules, 1944 with ulterior motive to evade payment – Held that:- no attempt was made to demonstrate the illegality in levy of Central Excise on the detergents. In any event, pursuant to the order of CESTAT, the disputed duty has duly been deposited, writ application is disposed of by directing the CESTAT to dispose of the appeal filed by the petitioner, expeditiously, preferably within six months from the date of communication of this order. - W.P. No. 24441 (W) of 2005, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al time, the petitioner company purchased blue, yellow and white washing powder in packets of 1 Kg. and 500 Gms. from Hindusthan Detergent Corporation Ltd. 6. It is submitted that the manufacturer duly paid excise duty on the detergent powder supplied to the petitioner company. The requisite invoices of Hindusthan Detergent Corporation Ltd. have been annexed to the writ petition. 7. It is stated that the petitioners remained under the bona fide impression that since the petitioners had already made payment of Central Excise duty at the time of purchase of the detergent powder, there could be no question of any further payment of excise duty on the same consignment. 8. It is submitted that since the petitioners purchased the detergent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the show-cause notice to the petitioner. 13. In the show-cause notice, it was alleged that the petitioner had been engaged in manufacture of excisable goods and branded washing powder/detergent powder at its factory and had contravened the provisions of Section 6 of the Central Excise Act, 1944 read with Rule 174 of the Central Excise Rules, 1944, Rule 9(1) read with Rules 173F, Rule 52A read with Rule 173G(2), Rule 53 read with Rule 173G(4), Rule 53G(1) read with Rule 173G(3) and Rules 226 and 173B of Central Excise Rules, 1944 with ulterior motive to evade payment. 14. The petitioner was called upon to show-cause why duty amounting to Rs. 4,11,077/- on 1,27,650 Kgs. of Current and Current Supreme washing powder/detergent po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 1944 which M/s. Olivine Mercantile (P) Ltd. should pay forthwith. 2. I impose penalty of Rs. 4,11,077.00 on said M/s. Olivine Mercantiles (P) Ltd., under Section 11AC of CE Act, 1944 being the equivalent amount of Central Excise duty evaded by resorting to suppression of material facts so alleged in the subject show cause notice and as determined at above which should also be paid by them forthwith. 3. M/s. Olivine Mercantiles (P) Ltd., are also directed to pay appropriate interest in terms of the provisions of Sec. 11AB of the C.E. Act, 1944 due on the total amount of Central Excise duty payable by them as determined at 1 above. 18. Being aggrieved by the aforesaid order of the Joint Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards the duty within eight weeks from today. After deposit of the above amount, the penalty and the interest are stayed till further orders. Compliance to be reported on 2-12-2005. 20. Mr. Pradip Mukherjee appearing on behalf of the petitioner, submitted that the petitioner carried on business of packing and repacking of detergent powder from bulk packs to small packages with the design, specification and brand name of the respondent No. 6. The petitioner was thus in no way involved in any manufacturing activity. 21. It appears that representative of the petitioner company prayed for adjournment of the proceedings before CESTAT on the ground that he wanted to elaborate the submission of want of jurisdiction of the Joint Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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