{"id":161604,"date":"1994-02-23T00:00:00","date_gmt":"1994-02-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/arvind-silk-mills-vs-collector-of-central-excise-on-23-february-1994"},"modified":"2017-09-01T08:44:40","modified_gmt":"2017-09-01T03:14:40","slug":"arvind-silk-mills-vs-collector-of-central-excise-on-23-february-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/arvind-silk-mills-vs-collector-of-central-excise-on-23-february-1994","title":{"rendered":"Arvind Silk Mills vs Collector Of Central Excise on 23 February, 1994"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Arvind Silk Mills vs Collector Of Central Excise on 23 February, 1994<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 ECR 391 Tri Mumbai, 1994 (74) ELT 309 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> R. Jayaraman, Member (T)<\/p>\n<p>1. In all the cases, stay applications have been moved only in regard to the penalties imposed on the applicants vide Order-in-Original No. 43\/MP\/93 dated 7-12-1993 [F. No. V (Ch. 54) 15-9\/OA\/93 dated 7-12-1993] of Collector of Central Excise, Surat.\n<\/p>\n<p>2.   Shri B.V. Doshi, the Ld. Consultant, pleaded that the duty amount has already been paid and this case relates to alleged evasion of duty of man-made fabrics and the duty involved is only Additional Duty of Excise in lieu of sale tax. The Delhi High Court in the case of Pioneer Silk Mills have held that penal provisions in the Central Excises and Salt Act are not attracted for levy and collection of Additional Duty of Excise.\n<\/p>\n<p>3.   After hearing both the sides, in view of the Delhi High Court judgment in the case of Pioneer Silk Mills cited by the learned consultant, we grant stay and waiver of penalties of Rs. 1.00 lac imposed on M\/s. Arvind Silk Mills. Rs. 75,000\/- imposed on Shri Mukeshbhai A. Vakharia, and Rs. 5,000\/- each on S\/Shri Nikhilkumar Chauvan, Arvindbhai Kathiwala and Bharatkumar Solanki.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Arvind Silk Mills vs Collector Of Central Excise on 23 February, 1994 Equivalent citations: 1994 ECR 391 Tri Mumbai, 1994 (74) ELT 309 Tri Mumbai ORDER R. Jayaraman, Member (T) 1. In all the cases, stay applications have been moved only in regard to the penalties imposed on [&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-161604","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>Arvind Silk Mills vs Collector Of Central Excise on 23 February, 1994 - 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\/arvind-silk-mills-vs-collector-of-central-excise-on-23-february-1994\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arvind Silk Mills vs Collector Of Central Excise on 23 February, 1994 - Free Judgements of Supreme Court &amp; 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