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        Central Excise

        2001 (1) TMI 118 - AT - Central Excise

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        Tribunal waives duty & penalties in Modvat scheme misuse case, pending appeals. The Tribunal waived pre-deposit of duty and penalties imposed on individuals by the Commissioner of Central Excise for alleged misuse of Modvat scheme by ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Tribunal waives duty & penalties in Modvat scheme misuse case, pending appeals.

                          The Tribunal waived pre-deposit of duty and penalties imposed on individuals by the Commissioner of Central Excise for alleged misuse of Modvat scheme by M/s. SCJ Plastics. The recovery of duty and penalties was stayed pending appeals based on the Apex Court decision and Circular dated 18-10-2000.


                          The Commissioner of Central Excise denied Modvat credit of Rs. 52 lakhs wrongly availed by M/s. SCJ Plastics. Penalties imposed on individuals under Rule 209A of the Central Excise Rules. The Department alleged misuse of Modvat scheme by showing excessive consumption of expensive inputs. The Tribunal waived pre-deposit of duty and penalties based on the Apex Court decision and Circular dated 18-10-2000. Recovery of duty and penalties stayed pending appeals.
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