1993 (3) TMI 204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kamaljit Singh, Advocates, for the Appellants. Smt. C.G. Lal, SDR, for the Respondents. [Order per : Harish Chander, President]. -  M/s. Premium Suiting Company Limited, Kanpur have filed an appeal being aggrieved from an Order passed by the Collector, Central Excise, Kanpur. Stay application duly supported with any affidavit sworn before an Oath Commissioner has also been filed. Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... processing which is exempt from excise duty. He drew the attention of the Bench to other connected documents which prove to the fact that only single process was done. Shri Chandrasekharan pleaded that the duty amount involved is Rs. 6,73,424.70 and there is a penalty of Rs. 5,00,000/- (five lakhs). The period involved is 19-8-1989 to 18-9-1990 and Show Cause Notice is dated 15-3-1991. Learned Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he offence, if at all, there is any. He pleaded for the grant of stay. Mrs. C.G. Lal, learned SDR pleaded that the appellant altogether has been contending before the lower authority that there cannot be any levy of additional excise duty and plea of the appellant to the effect that there was single processing and claim of benefit of notifications is not an after-thought. She pleaded that seizure ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he benefit of exemption Notification Nos. 253/82-CE and 297/79-CE. The appellant did not contend at the initial stage as to the claiming of the benefit of these notifications and also the factum of single processes which are claimed to be exempt from duty. The issue is contentious and arguable. We have also looked into the Profit and Loss Account for the year ending 31-3-1992. There is a net profi....