Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. RK Polymers, M/s. Fairdeal Agencies Versus Commissioner of Central Excise Raipur

2017 (5) TMI 805 - CESTAT NEW DELHI

Shortages and excesses of goods - demand on the basis of electricity consumption - Held that: - it emerges that there is a dispute which cannot be reconciled without examination and verification at the level of original adjudicating authority. Theref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

airdeal Agencies is only on account of the disputed demand, which is based only on electricity consumption, then this penalty will not survive - appeal allowed by way of remand. - Excise Appeal No. 53063 -53064 of 2016 SM - FINAL ORDER No. 53120-5312 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in appeal against order-in-original No. 079-16 dated 16.08.2016 passed by Commissioner of Central Excise, Raipur. 1.2 The appellant-assessee, M/s. R K Polytubes is disputing the part demand only of ₹ 3,20,438/- of period 1997-1998 out of the to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the subject matter. 2. The brief facts are that appellant assessee, M/s. R K Polytubess is a manufacturer of plastic pipes. The department made searches on their premises on 16.2.1991 and recovered certain documents and found some shortages and exces .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unal vide its order No. A-50276-50277/2013-E(DB) dated 17.1.2014 (in Excise Appeal No. 411-412 of 2006) remanded the matter to the Commissioner for quantifying the duty liability of the appellant along with penalty liability in terms of observations .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sides represented by learned Counsels Shri J M Sharma, and Shri G R Singh, have been heard. 4. After perusal of facts of the case and the submissions made by both the sides, it appears that appellants assessee is disputing the liability only of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sumption cannot be upheld. Learned Counsel on behalf of the other appellant i.e. Fairdeal Agencies also states that the appellant states in their statement that they are trader only and they have wrongly been imposed penalty of ₹ 2 lakh vide th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the duty demand based only on consumption of electricity for the period 1997-1998 was examined and where the duty demand relates only on electricity consumption stand dropped following the observations of earlier order dated 17.1.2014. 4.3 From ab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version