{"id":159174,"date":"2005-08-24T00:00:00","date_gmt":"2005-08-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kundan-industries-ltd-vs-commissioner-of-c-ex-on-24-august-2005"},"modified":"2016-07-17T00:10:58","modified_gmt":"2016-07-16T18:40:58","slug":"kundan-industries-ltd-vs-commissioner-of-c-ex-on-24-august-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kundan-industries-ltd-vs-commissioner-of-c-ex-on-24-august-2005","title":{"rendered":"Kundan Industries Ltd. vs Commissioner Of C. Ex. on 24 August, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Kundan Industries Ltd. vs Commissioner Of C. Ex. on 24 August, 2005<\/div>\n<div class=\"doc_bench\">Bench: S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Sekhon, Member (T)<\/p>\n<p>1. When the matter was called none appeared for the appellants. Heard Ld. DR and considered the material.\n<\/p>\n<p>2. It is found that the assessee were visited by the Central Excise Officers on 10-9-1997 &amp; they were asked to deposit the amount of Rs. 1.5 lakhs on the remarks that there was clearance of goods without payment of duty which required the duty discharged of Rs. 1.5 lakhs. The Additional Commissioner confirmed the duty demands and imposed penalty of Rs. 1.5 lakhs Under Section 11 AC. In appeal, the CCEA confirmed the order of Additional Commissioner. Hence this appeal.\n<\/p>\n<p>3. The demand has been made up on a statement dated 10-7-1997 of Shri Saboo T John of the appellants. There are no details on record as regards the quantity, value or period or removal\/manufacture of the alleged goods removed without payment of duty due. Admissions on part of Manager would not be sufficient to consider to determine the quantities, removal without payment of duty without corroboration in this case. In this view of the same and also that the period of the alleged removal has not been determined, the duty demands, as arrived and consequent penalties, cannot be determined or upheld. The appeal is consequently allowed after set aside the order of the lower authorities.\n<\/p>\n<p>(Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Kundan Industries Ltd. vs Commissioner Of C. Ex. on 24 August, 2005 Bench: S T S.S. ORDER S.S. Sekhon, Member (T) 1. When the matter was called none appeared for the appellants. Heard Ld. DR and considered the material. 2. It is found that the assessee were visited [&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-159174","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>Kundan Industries Ltd. vs Commissioner Of C. 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