{"id":177418,"date":"2006-03-27T00:00:00","date_gmt":"2006-03-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-r-s-steel-vs-commissioner-of-central-excise-on-27-march-2006"},"modified":"2017-02-11T04:15:51","modified_gmt":"2017-02-10T22:45:51","slug":"a-r-s-steel-vs-commissioner-of-central-excise-on-27-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-r-s-steel-vs-commissioner-of-central-excise-on-27-march-2006","title":{"rendered":"A.R.S. Steel vs Commissioner Of Central Excise on 27 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">A.R.S. Steel vs Commissioner Of Central Excise on 27 March, 2006<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice-, S T T.V.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Vice-President<\/p>\n<p>1. The Applicants filed this application for waiver of pre-deposit of Rs. 3,20,692\/- and penalty of equal amount. In this case, the demand is confirmed on the ground that the appellant had manufactured the goods and cleared them without payment of duty and even if this clearance is taken into consideration while calculating the aggregate value of the goods under small scale exemption notification, then the applicants cross the limit prescribed under the notification and consequential demand of duty of Rs. 3,13,810\/- and penalty of equal amount was also imposed as consequential demand treating the clearance over and above the limit under small scale exemption.\n<\/p>\n<p>2. The contention of the applicant is that there is no evidence that applicants had manufactured and cleared the goods clandestinely. The contention is that a statement was recorded from the partner of the applicant firm and in his statement he disclosed that approximately they are manufacturing 6 MT per day. Some slips of Dharmkanta were also found which showed weighment of scrap. But statement of Dharmkanta owner does not disclose that this scrap relate to applicant. Therefore, the demand is not sustainable.\n<\/p>\n<p>3. The contention of the revenue is that the applicants were working under S.S.I, and were not maintaining any record. Therefore, the partner&#8217;s statement admitting that they were manufacturing approximately 6 MT per day. Therefore, demand was rightly made.\n<\/p>\n<p>4. The basis for the demand is only the statement of partner which simply says approximately they are manufacturing 6 MT per day. In these circumstances, prima facie we find applicants had a strong case for waiver of duty and penalty. The stay applications are allowed unconditionally.\n<\/p>\n<p>(Dictated and Pronounced in the open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi A.R.S. Steel vs Commissioner Of Central Excise on 27 March, 2006 Bench: S Kang, Vice-, S T T.V. ORDER S.S. Kang, Vice-President 1. The Applicants filed this application for waiver of pre-deposit of Rs. 3,20,692\/- and penalty of equal amount. In this case, the demand is confirmed 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":[41,33],"tags":[],"class_list":["post-177418","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.R.S. 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