{"id":165071,"date":"2001-05-24T00:00:00","date_gmt":"2001-05-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-ballabh-alloys-ltd-and-ors-vs-cce-new-delhi-on-24-may-2001"},"modified":"2015-09-23T18:09:14","modified_gmt":"2015-09-23T12:39:14","slug":"ms-ballabh-alloys-ltd-and-ors-vs-cce-new-delhi-on-24-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-ballabh-alloys-ltd-and-ors-vs-cce-new-delhi-on-24-may-2001","title":{"rendered":"M\/S. Ballabh Alloys Ltd. And Ors. vs Cce, New Delhi on 24 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Ballabh Alloys Ltd. And Ors. vs Cce, New Delhi on 24 May, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Lajja Ram  <\/p>\n<p> 1. For hearing their appeal, M\/s. Ballabh Alloys Ltd. &amp; Ors., are required to deposit duty amount of Rs. 1,27,50,200\/- and equal amount of penalty. There are penalties also against Shri Padam Jain and Shri Sandeep Jain and Shri B.K. Jain.\n<\/p>\n<p> 2. Arguing for the appellants, Shri M. Chandrashekaran, Sr. Advocate refers to the earlier order passed by the Commissioner of Central Excise, in which the demand was of Rs. 98,25,800\/- and a penalty of Rs. 10,00,000\/- was imposed on the appellants&#8217; company in addition to the penalties on the partners, manager and one Shri B.K. Jain, Proprietor of M\/s. Victory Metals, Against this order, both the assessee and the Revenue had filed appeal and when the appeal filed by the assessee came-up before the Tribunal, the Tribunal under their order dated 7.4.2000 had set aside that order and the matters have been remanded with certain directions. He submits that in the re-adjudication a higher duty and higher penalty has ben imposed. He also mentions that when the stay application came-up before the Tribunal with regard to the earlier order referred to above, the appellants were directed by the Tribunal to pre-deposit Rs. 11.20 lakhs, which was deposited and on remand, this amount has also been refunded back to the assessee. He submits that the appellants are ready to pre-deposit this sum of Rs. 11.20 lakhs for hearing the present appeal.\n<\/p>\n<p> 3. In reply, Shri Mewa Singh, SDR submits that the allegations against the appellants were serious. They have been manufacturing dutiable excisable goods without proper authority and that the Revenue has a good case.\n<\/p>\n<p> 4. On going though the records, we find that a number of facts are involved and the matter has to be examined in detail at the time of final hearing. At this prima facie stage, we consider that the ends of justice will be met if the appellants are directed to pre-deposit a sum of Rs. 11,20,000\/- (Rupees Eleven Lakh Twenty Thousand Only) by the end of July, 2001. We order accordingly. The appellants are directed to pre-deposit a sum of Rs. 11,20,000\/- (Rupees Eleven Lakh Twenty Thousand Only) by the end of July, 2001 and on pre-depositing the above sum of Rs. 11,20,000\/-, the balance duty and penalty amounts will be waived and recovery stayed till the disposal of the appeal.\n<\/p>\n<p> The matter to come-up for reporting the compliance and further orders on  6th August, 2001 <\/p>\n<p> Order dictated &amp; pronounced in the open Court on 24.05.2001.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Ballabh Alloys Ltd. And Ors. vs Cce, New Delhi on 24 May, 2001 ORDER Lajja Ram 1. For hearing their appeal, M\/s. Ballabh Alloys Ltd. &amp; Ors., are required to deposit duty amount of Rs. 1,27,50,200\/- and equal amount of penalty. There are penalties also against Shri [&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":[41,33],"tags":[],"class_list":["post-165071","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. Ballabh Alloys Ltd. 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