{"id":10598,"date":"2005-11-30T00:00:00","date_gmt":"2005-11-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/maha-gujarat-iron-and-steel-co-vs-commissioner-of-central-excise-on-30-november-2005"},"modified":"2018-02-28T16:44:17","modified_gmt":"2018-02-28T11:14:17","slug":"maha-gujarat-iron-and-steel-co-vs-commissioner-of-central-excise-on-30-november-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/maha-gujarat-iron-and-steel-co-vs-commissioner-of-central-excise-on-30-november-2005","title":{"rendered":"Maha Gujarat Iron And Steel Co. &#8230; vs Commissioner Of Central Excise on 30 November, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Maha Gujarat Iron And Steel Co. &#8230; vs Commissioner Of Central Excise on 30 November, 2005<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa, S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Archana Wadhwa, Member (J)<\/p>\n<p>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.\n<\/p>\n<p>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.\n<\/p>\n<p>(Pronounced in Court.) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Maha Gujarat Iron And Steel Co. &#8230; 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10598","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Maha Gujarat Iron And Steel Co. ... vs Commissioner Of Central Excise on 30 November, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/maha-gujarat-iron-and-steel-co-vs-commissioner-of-central-excise-on-30-november-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maha Gujarat Iron And Steel Co. ... vs Commissioner Of Central Excise on 30 November, 2005 - Free Judgements of Supreme Court &amp; 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