{"id":177176,"date":"2003-08-05T00:00:00","date_gmt":"2003-08-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/quaser-electronics-p-ltd-vs-collector-of-central-excise-on-5-august-2003"},"modified":"2019-04-04T20:22:37","modified_gmt":"2019-04-04T14:52:37","slug":"quaser-electronics-p-ltd-vs-collector-of-central-excise-on-5-august-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/quaser-electronics-p-ltd-vs-collector-of-central-excise-on-5-august-2003","title":{"rendered":"Quaser Electronics P. Ltd. vs Collector Of Central Excise, &#8230; on 5 August, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Quaser Electronics P. Ltd. vs Collector Of Central Excise, &#8230; on 5 August, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (89) ECC 859, 2003 (156) ELT 165 SC<\/div>\n<div class=\"doc_bench\">Bench: S R Babu, G Mathur<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. We do not find any merit in this appeal and the same is liable to be dismissed. However, on the question of penalty, Shri S. Ganesh, learned Senior Advocate for the appellants submitted that the basis upon which the authorities had proceeded are not accepted totally by the Tribunal but on the other hand it held that the goods in question, could have been sold to NELCO on a price at which the same had been sold to certain other parties through whom it is stated to have been conducted to them. When the basis for computation of excise duty has been altered by the Tribunal, it may not be correct to levy penalty. Therefore, in the facts and circumstances of the case we think there is no basis to levy any penalty upon the appellants. The order made by the authorities, as affirmed by the Tribunal is set aside to that limited extent. In other respects, the order of the Tribunal shall remain undisturbed.\n<\/p>\n<p>2.   The appeal is allowed in part to that extent of deleting penalty but dismissing on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Quaser Electronics P. Ltd. vs Collector Of Central Excise, &#8230; on 5 August, 2003 Equivalent citations: 2003 (89) ECC 859, 2003 (156) ELT 165 SC Bench: S R Babu, G Mathur ORDER 1. We do not find any merit in this appeal and the same is liable to be dismissed. However, [&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":[30],"tags":[],"class_list":["post-177176","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quaser Electronics P. 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