Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise Versus M/s. Kanti Chemicals

Waiver of pre deposit - Manufacture of gutkha and pan masala - if one machine was used for packaging of pan masala having two RSP and the appellant have to pay double duty by treating the machine as being two machines. - Held that:- Waiver from pre-deposit and unconditional stay on the realisation of the adjudicated liability has been granted by the Tribunal since a prima facie case was found in favour of the assessee. The Tribunal has also observed that the appeal could not been disposed of onl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Dr. Satish Chandra,JJ. For the Appellant : R. K. S. Raghuvanshi,Sr.S.C. For the Respondent : K. D. Vyas ORDER Heard learned counsel for the department and Sri K.D. Vyas for the opposite party. The appeal by the Revenue arises from an order of the Customs, Excise & Service Tax Appellate Tribunal dated 19 August, 2014. The Revenue in the present appeal has formulated the following questions of law:- "(i) Whether the Hon'ble CESTAT erred in granting waiver of pre-deposit of assessed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d vide order dated 08.10.2013, in the case of Commissioner, Central Excise, Kanpur Vs. M/s J.P. Transformers, E-21 Panki Industrial area, Site-I, Kanpur has held that entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of Finance Act, 2002(20 of 2002) w.e.f. 11.05.2002, and thrid proviso by finance Act,2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely. The judgment in Kumar Cotton Mills Pvt. Ltd. (Supra) cannot be interpreted to giv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated." The Supreme Court in Commissioner of Customs and Central Excise, Ahmedabad Vs. Kumar Cotton Mills Pvt. Ltd. While considering .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not disposed within the time specified. The reasoning of the Tribunal expressed in the impugned order and as expressed in the Larger Bench matter, namely, IPCL v. Commissioner of Central Excise, Vadodara (supra) cannot be faulted. However we should not be understood as holding that any latitude is given to the Tribunal to extend the period of stay except on good cause and only if the Tribunal is satisfied that the matter could not be heard and disposed of by reason of the fault of the Tribunal f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version