1998 (9) TMI 180

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..... Srivastava, SDR, for the Respondent. [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 foll....

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....d costs is not legally tenable. They have submitted that demand of over Rs. 6.31 lacs on excess recovery of insurance 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 ....

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....his is contrary to the decision of the Supreme Court in the case of Philips India Ltd. v. C.C.E. - 1997 (91) E.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....

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....icant also submits that a refund of over Rupees four lacs is due to the applicants from the Commissioner on account 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 favou....