Customs, Excise and Gold Tribunal – Mumbai
Maha Gujarat Iron And Steel Co. … vs Commissioner Of Central Excise on 30 November, 2005
Bench: A Wadhwa, S T S.S.
ORDER
Archana Wadhwa, Member (J)
1. After hearing both sides, we find that the duty has been confirmed against the appellant on the sole ground that for a particular period he paid less amount of duty than what was required to be paid in accordance with the annual capacity of production fixed by the Commissioner without neutralizing the same against the admitted excess payment for the next quarter.
2. In view of the above, we are of the opinion that the Commissioner could have taken in account the total duty paid, which, if considered, would not result in short payment of duty. As such the appellant has been able to make out a prima facie case so as to allow the stay petition unconditionally. We order accordingly.
(Pronounced in Court.)