Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2020 (3) TMI 311

..... igh Court - Demand of duty alongwith penalties - HELD THAT:- On the same investigation and on the same set of facts, a common show cause notice was issued to M/s Uma Synthetics Pvt Ltd, M/s Priya Textiles Ltd and present Appellant, which was decided by a common Order-in-Original - The Appeals of co-noticees namely M/s Uma Synthetics Pvt Ltd and M/s Priya Textiles Ltd have been already allowed. Nothing new has been got on record to challenge the findings recorded by the Tribunal in the order in respect of appreciation of evidences or the interpretation of law. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 2815 of 1999 -EX[DB] - FINAL ORDER NO. 60329/2020 - 6-3-2020 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... p; M/s Manika Processors, Amritsar are also liable to pay interest on delayed payment of duty amounting to ₹ 2,85,35,347/- and ₹ 1,84,93,496/- respectively under Section 11AB of the Central Excise Act, 1944. V) I also impose a personal penalty of ₹ 25,00,000/- (Rs. Twenty Five Lac only) on M/s Priya Textiles Ltd under Rule 209A of the Central Excise Rules, 1944. VI) I also impose a personal penalty of ₹ 50,00,000/- (Rs. Fifty Lac only) on Sh. Neelmani Khemka Managing Director of M/s Uma Synthetics & Priya Textiles; and Karta of HUF concern of Manika under Rule 209A of the Central Excise Rules, 1944. VII) I drop the penal proceedings against Mrs. Meera Khemka initiated in the show cause notice under Rule 209A of t .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... the Revenue. 3.2 Arguing for the Appellant, learned Advocate submits that:- On the same investigation and on the same set of facts, a common show cause notice dt. 03.04.1998 was issued to M/s Uma Synthetics Pvt Ltd, M/s Priya Textiles Ltd and present Appellant, which was decided by a common Order-in-Original dt. 06.08.1999. The Appeals of co-noticees namely M/s Uma Synthetics Pvt Ltd and M/s Priya Textiles Ltd have been already allowed. Since the case against the present Appellant is based on the same sets of facts, allegations, findings and evidences relied upon are also of the same nature, their Appeal also needs to be allowed. 3.3 Arguing for the Revenue, learned A.R. submits that:- There are certain discrepancies in as much as certain .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... d fabrics and as per the condition of exemption notification the ageing of printed fabrics with the aid of steam is permissible in case of cotton fabrics. Since it has already been established that the majority of fabrics (barring 16 entries) processed by the appellants were of cotton and therefore, use of same in ageing the printed fabrics is legally permissible to the appellant. We also find that for the period 1993-1994, 1995-1996 and even prior to this period, the appellant was engaged in processing of cotton fabrics only. The appellant has maintained proper record of fabrics received, processed and sold in a systemic way where the contents and nature of fabrics is categorically mentioned. We are surprised that the Department did not ta .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||