{"id":151481,"date":"1991-08-06T00:00:00","date_gmt":"1991-08-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/swetal-industries-vs-collector-of-central-excise-on-6-august-1991"},"modified":"2015-07-04T08:12:26","modified_gmt":"2015-07-04T02:42:26","slug":"swetal-industries-vs-collector-of-central-excise-on-6-august-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/swetal-industries-vs-collector-of-central-excise-on-6-august-1991","title":{"rendered":"Swetal Industries vs Collector Of Central Excise on 6 August, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Swetal Industries vs Collector Of Central Excise on 6 August, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1993 (46) ECR 303 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J T R., P Desai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R. Jayaraman, Member (T)<\/p>\n<p>1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum of Rs. 94,557 towards duty and Rs. 50,000\/- towards penalty.\n<\/p>\n<p>2. Shri Kapoor, the ld. advocate, appearing on behalf of the applicants pleaded that the demand is time barred and the penalty is not justified. They have filed the classification list claiming exemption under Notification No. 208\/83 being re-rollers manufacturing various items out of duty paid material. One of the inputs received by them is the duty paid plate sheering, out of which re-rolled products like angles, rounds, bars are manufactured. In accordance with the Board&#8217;s clarification to the Collector of Central Excise, Indore, they are eligible for exemption even if plate sheering are used as inputs. Hence the demand for duty and penalty are not justified. They have not suppressed any material factors.\n<\/p>\n<p>3. Shri Singh, the ld. JDR, contended that the Collector has not accepted the Board&#8217;s clarification. He also stated that the specific input has also been not mentioned in the classification list. Hence, there is suppression.\n<\/p>\n<p>4. After hearing both the sides, we are of the prima facie view that the issue is covered by the clarification of the Board to the Collector of Customs, Indore. Besides, we also take note of the fact that the applicants are re-rollers manufacturing the goods out of duty paid materials and these details have been mentioned in the classification list and a specific non-mention of the plate sheering cannot be construed to be deliberate with an intention to evade duty. Having regard to all these factors, we grant stay and waiver of recovery of the duty and penalty amounts.\n<\/p>\n<p>(Pronounced in the open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Swetal Industries vs Collector Of Central Excise on 6 August, 1991 Equivalent citations: 1993 (46) ECR 303 Tri Mumbai Bench: J T R., P Desai ORDER R. Jayaraman, Member (T) 1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum of Rs. 94,557 [&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-151481","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>Swetal Industries vs Collector Of Central Excise on 6 August, 1991 - 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\/swetal-industries-vs-collector-of-central-excise-on-6-august-1991\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Swetal Industries vs Collector Of Central Excise on 6 August, 1991 - Free Judgements of Supreme Court &amp; 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