Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (7) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Jyoti Balasundaram, Member (J)]. Smt. Archana Wadhwa, learned Counsel appearing for the applicants in the above application for waiver of pre-deposit of duty of Rs. 33,25,554.09 P and penalty of Rs. 2 lakhs demanded and imposed by the Collector of Central Excise, Delhi submits that the duty has been demanded on inputs cleared as such and not utilised in the manufacture of en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned DR Shri K.N. Gupta, submits that once the applicants company has submitted to the coverage to the Scheme, they would be covered and Rule 57-I is attracted to the facts of this case and hence the inputs removed as such are dutiable. He draws our attention to the finding of the Adjudicating authority holding that the contention that the end-product itself has been held to be not liable to duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... weeks from to-day and on such deposit being made, the pre-deposit of penalty shall stand waived and its recovery stayed till the disposal of the appeal. Non-compliance of this order will result in automatic vacation of the stay and dismissal of the appeal. Matter to come up for compliance on 21st September 1994. The applicants prayer for payment of this amount by debit in RG 23 Part II is acceded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates