ORDER
R. Jayaraman, Member (T)
1. In all the cases, stay applications have been moved only in regard to the penalties imposed on the applicants vide Order-in-Original No. 43/MP/93 dated 7-12-1993 [F. No. V (Ch. 54) 15-9/OA/93 dated 7-12-1993] of Collector of Central Excise, Surat.
2. Shri B.V. Doshi, the Ld. Consultant, pleaded that the duty amount has already been paid and this case relates to alleged evasion of duty of man-made fabrics and the duty involved is only Additional Duty of Excise in lieu of sale tax. The Delhi High Court in the case of Pioneer Silk Mills have held that penal provisions in the Central Excises and Salt Act are not attracted for levy and collection of Additional Duty of Excise.
3. After hearing both the sides, in view of the Delhi High Court judgment in the case of Pioneer Silk Mills cited by the learned consultant, we grant stay and waiver of penalties of Rs. 1.00 lac imposed on M/s. Arvind Silk Mills. Rs. 75,000/- imposed on Shri Mukeshbhai A. Vakharia, and Rs. 5,000/- each on S/Shri Nikhilkumar Chauvan, Arvindbhai Kathiwala and Bharatkumar Solanki.