2012 (7) TMI 1058 - HC - Central Excise

High Court modifies Tribunal's order on duty deposit discrepancy, aligning amounts with fairness.

The High Court of Gujarat modified the Tribunal's order regarding duty deposit discrepancy between the present petitioner and another company. The ... - 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.