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Jaswant Singh, Director, M/s. Amba Re-Rolling Mill Pvt. Ltd. Versus Commissioner of Central Excise and Service Tax, Jamshedpur

2015 (12) TMI 868 - JHARKHAND HIGH COURT

Waiver of pre deposit - Demand of 10% pre deposit of penalty - Held that:- Factory premises of M/s. Amba Re-rolling Mill Pvt Ltd has already been closed down since 2009. The balance sheet of the Company reveals that there is a loss of ₹ 4,20,78 .....

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approximately ₹ 3.00 Crores as on 31st March, 2011, and, therefore, 10% penalty has been ordered to be deposited by this appellant. - As the penalty imposed personally upon this appellant of 10% is absolutely reasonable amount to be deposited .....

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- Decided in favour of assessee. - T.A. No.29 of 2012 With I.A. 3101 of 2012 - Dated:- 28-7-2015 - Mr. D. N. Patel And Mr. Ratnaker Bhengra, JJ For the Petitioner : M/s. Biren Poddar, N.K. Pasari, Ranjana Mukherjee For the Respondent : Mr. Ratnesh Ku .....

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Tax, Jamshedpur while passing an order dated 3rd July, 2012 in Excise Appeal No.583 of 2010 arising out of Order-in-Original No.27/Commissioner/10 dated 30.03.2010 passed by the Commissioner of Central Excise & Service Tax, Jamshedpur, along with .....

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d circumstances of the case, it appears that the factory premises of M/s. Amba Re-rolling Mill Pvt Ltd has already been closed down since 2009. The balance sheet of the Company reveals that there is a loss of ₹ 4,20,789/- during the assessment .....

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