{"id":143174,"date":"2004-07-05T00:00:00","date_gmt":"2004-07-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/amaravathi-sri-venkatesh-paper-vs-commissioner-of-central-excise-on-5-july-2004"},"modified":"2017-10-20T11:06:41","modified_gmt":"2017-10-20T05:36:41","slug":"amaravathi-sri-venkatesh-paper-vs-commissioner-of-central-excise-on-5-july-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/amaravathi-sri-venkatesh-paper-vs-commissioner-of-central-excise-on-5-july-2004","title":{"rendered":"Amaravathi Sri Venkatesh Paper &#8230; vs Commissioner Of Central Excise on 5 July, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Amaravathi Sri Venkatesh Paper &#8230; vs Commissioner Of Central Excise on 5 July, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (96) ECC 531, 2004 (176) ELT 453 Tri Chennai<\/div>\n<div class=\"doc_bench\">Bench: P Chacko, R K Jeet<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.G. Chacko, Member (J)<\/p>\n<p>1. Total Modvat credit of over Rs. 5.26 lakhs has been denied to the appellants and a penalty of Rs. 5,000 imposed on them.\n<\/p>\n<p>2. The present application seeks waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts.\n<\/p>\n<p>3. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.\n<\/p>\n<p>4. Amongst the records, we come across a letter dated 5.3.04 of the Assistant Commissioner of Central Excise, Dindigul II Division, addressed to the Commissioner of Central Excise, Madurai-2. This letter has been filed by the SDR. After traversing Order-in-Original No. 5\/20Q2 dated 30.1.02 (which is the order of adjudication relevant to this case) and referring to the disputes involved in the case, it concludes as under:\n<\/p>\n<p>5. On verification of worksheet, it is found that the assessee have paid duty or reversed credit in excess than what was actually payable to the department as stated above. The duty actually payable to the department has been worked out after taking into account the credit, which is reversible of recreditable at the time of opting out or opting for modvat scheme as the case may be. The worksheet alongwith the copy of Modvat Account Registers is enclosed herewith.&#8221;\n<\/p>\n<p>The worksheet provides the following particulars:\n<\/p>\n<pre>  (i) Balance credit to be reversed              Rs. 2,22,698\n(ii) Amount paid through PLA on 31.5.2000       Rs. 1,95,197\n(iii) Amount paid through PLA on 8.3.2001         Rs. 27,501\n(iv) As on date, amount payable                 NIL\n \n\n<\/pre>\n<p>As the report filed on behalf of the respondent says that no amount of credit remains to be reversed by the appellants, no dispute survives, in this case, to be examined on merits. The Show-cause notice in this case was issued on 3.3.2001 for recovery of duty equivalent to Modvat credits. The requisite amounts were paid from PLA in lieu of reversal of Modvat credit in May 2000 and March 2001. In the circumstances, we are of the view that no penalty is warranted in this case. The penalty of Rs. 5,000 imposed on the appellants by the authorities below is, therefore, set aside. The stay application and the appeal stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Amaravathi Sri Venkatesh Paper &#8230; vs Commissioner Of Central Excise on 5 July, 2004 Equivalent citations: 2004 (96) ECC 531, 2004 (176) ELT 453 Tri Chennai Bench: P Chacko, R K Jeet ORDER P.G. Chacko, Member (J) 1. Total Modvat credit of over Rs. 5.26 lakhs has [&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-143174","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>Amaravathi Sri Venkatesh Paper ... vs Commissioner Of Central Excise on 5 July, 2004 - 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\/amaravathi-sri-venkatesh-paper-vs-commissioner-of-central-excise-on-5-july-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amaravathi Sri Venkatesh Paper ... vs Commissioner Of Central Excise on 5 July, 2004 - Free Judgements of Supreme Court &amp; 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