TaxTMI 
TaxTMI 
1998 (9) TMI 180
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..... [Order per : C.N.B. Nair, Member (T)]. - This stay application is filed by LML Limited for waiver of pre-deposit of duty of about Rs. 30 lakhs and penalty of Rs. 20 lakhs imposed on them in the Adjudication Order No. 5/98, dated 31-3-1998 of the Commissioner of Central Excise, Kanpur-I. 2. The duty demands have been raised on account of the following grounds :- No. Sl.  &ens....
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....surance charges is wholly unjustified as the short recovery on transportation charge is to be adjusted against excess recovery on transit insurance. Further freight and transit insurance fall outside the purview of the excess levy. The inclusion of excess recovery to the transit insurance is also totally contrary to the law declared by the Supreme Court in the case of Baroda Electric Meters v. Col....
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.....L.T. 540. The demand of over Rs. 9.1 lacs towards redemption charges is totally unjustified as the same was levied only in case of lifting of the scooters beyond the grace period of 24 to 28 days. The inclusion of this amount is contrary to law declared by the Supreme Court in the case of Government of India v. Madras Rubber Factory Ltd. - 1995 (77) E.L.T. 433 and also Circular No. 136/47/95-CX, ....
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....unt of the re-assessment of his scooter in the light of the CEGAT's Order Nos. 507-508/98-A, dated 30-3-1998. 5. While defending the Order in adjudication learned SDR fairly conceded that legal position as emerging from the decisions of the Supreme Court and the CEGAT is in favour of the applicants, particularly with regard to levying duty on excess recovery of insurance shared advertising c....