{"id":142238,"date":"2001-09-14T00:00:00","date_gmt":"2001-09-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-plastic-industries-vs-commissioner-of-central-excise-on-14-september-2001"},"modified":"2018-12-04T05:34:13","modified_gmt":"2018-12-04T00:04:13","slug":"gujarat-plastic-industries-vs-commissioner-of-central-excise-on-14-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-plastic-industries-vs-commissioner-of-central-excise-on-14-september-2001","title":{"rendered":"Gujarat Plastic Industries vs Commissioner Of Central Excise, &#8230; on 14 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Gujarat Plastic Industries vs Commissioner Of Central Excise, &#8230; on 14 September, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> J.H. Joglekar, Member (T)  <\/p>\n<p> 1. When this application seeking waiver of predeposit of duty of Rs.13, 714\/- confirmed as duty and Rs.5000\/- imposed as penalty was called out the applicants were not present, but requested for disposal on merits. The issue being small, the appeal itself is taken up for disposal after granting the prayer.\n<\/p>\n<p> 2. Modvat credit was denied to the appellants on a number of grounds by the Assistant Commissioner. The Commissioner granted benefit in certain cases but upheld the denial to the extent mentioned above. He observed that the M\/s. IPCL Vadodara had issue involves No. 2087 dt. 21.3.95 to M\/s. Jhalla Enterprise, Dashrath, Vadodara. The credit was taken by the present appellants on the basis of a invoice issued by M\/s. Gujarat Pickers Industries. Thus there was no link between the buyers who purchased from the manufacturer and the seller from whom the present appellants purchased the goods.\n<\/p>\n<p> 3. No link is provided by the appellants in their appeal memorandum also. Grievance is made that certain documents were not given, that there was denial of natural justice, and that the denial of credit is on technicalities alone. The non supply of documents does not seem to have been mentioned before either of the lower authorities. In the absence of details of transaction between M\/s. Jhalla and M\/s. Gujarat Pickers, no continuity could be established in the flow of modvatable goods. The denial was correctly made and is upheld. at the same time I find that there was no cause for imposition of a penalty. The orders of disallowance of the modvat credit of Rs.13,714.40 are upheld.  The penalties are remitted in full. The appeal is allowed in part.\n<\/p>\n<p>(Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Gujarat Plastic Industries vs Commissioner Of Central Excise, &#8230; on 14 September, 2001 JUDGMENT J.H. Joglekar, Member (T) 1. When this application seeking waiver of predeposit of duty of Rs.13, 714\/- confirmed as duty and Rs.5000\/- imposed as penalty was called out the applicants were not present, but [&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-142238","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>Gujarat Plastic Industries vs Commissioner Of Central Excise, ... on 14 September, 2001 - 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\/gujarat-plastic-industries-vs-commissioner-of-central-excise-on-14-september-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gujarat Plastic Industries vs Commissioner Of Central Excise, ... on 14 September, 2001 - Free Judgements of Supreme Court &amp; 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