Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tribunal orders 50% duty payment, waives rest. Clandestine goods removal case.</h1> <h3>SH RE-ROLLING MILLS Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK</h3> The Appellate Tribunal CESTAT Mumbai ordered the applicant to pay 50% of the duty within eight weeks, while waiving the remaining duty, interest, and ... Waiver of pre-deposit of duty interest and penalty - clandestine removal of goods - there is excess electricity consumption - Held that:- when the examination has been conducted in the factory of the applicant, and duty has been arrived at during the impugned period on the basis of electricity consumption, production has been made by the applicant and same has been cleared without payment of duty. In these circumstances, applicant has failed to make out a case for 100% waiver of pre-deposit. Accordingly, I direct the applicant to pay 50% of the duty within eight weeks and report compliance on 09.06.2014. On such compliance, balance amount of duty, interest and penalty shall remain waived during the pendency of the appeal. - Partial stay granted. The Appellate Tribunal CESTAT Mumbai directed the applicant to pay 50% of the duty within eight weeks, with the balance amount of duty, interest, and penalty waived during the appeal process. The case involved allegations of clandestine removal of goods based on excess electricity consumption discovered during a factory examination.