{"id":177647,"date":"2001-04-19T00:00:00","date_gmt":"2001-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-econoprint-stencils-p-ltd-vs-commissioner-of-central-excise-on-19-april-2001"},"modified":"2016-09-26T08:31:38","modified_gmt":"2016-09-26T03:01:38","slug":"ms-econoprint-stencils-p-ltd-vs-commissioner-of-central-excise-on-19-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-econoprint-stencils-p-ltd-vs-commissioner-of-central-excise-on-19-april-2001","title":{"rendered":"M\/S. Econoprint Stencils P.Ltd. vs Commissioner Of Central Excise, &#8230; on 19 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Econoprint Stencils P.Ltd. vs Commissioner Of Central Excise, &#8230; on 19 April, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (75) ECC 854<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Jyoti Balasundaram  <\/p>\n<p> 1. Arguing on the above application for waiver of predeposit of duty of Rs.23,461\/- confirmed as a result of inclusion of cost of wooden boxes\/corrugated boxes in the assessable value of duplicating g stencil papers manufactured and cleared by the  applicants between October 93 and September 94, learned Counsel, Shri Ramesh Nair submits that the goods are normally cleared from the factory gate in cellophane flooders and were used only in stray cases f or safe transporting and, therefore, wooden boxes\/corrugated boxes are secondary packing, the cost of which is not includible in the assessable value as per various decisions of the Apex Court and the Tribunal. He, therefore, prays that predeposit may be waived and its recovery stayed pending the appeal.\n<\/p>\n<p> 2. The prayer is opposed by the learned DR,Shri S.K.Das. who contends that in the face of the categoric factual finding that the goods were generally cleared from the factory gate in wooden boxes\/corrugated boxes, the cost of such packing is required to be included in the assessable value and the demand has been rightly confirmed.\n<\/p>\n<p> 3. We have carefully considered rival submissions. Prima-facie the applicants have not been able to rebut the findings of the authorities below that their normal practice was to clear the goods in cellophane folders. Therefore, the applicants have not succeeded in making out a strong prima-facie case for waiver on merits. We, therefore, direct predeposit of the entire amount of duty within a period of 4 weeks from today. Failure to comply with this direction shall result in vacation of stay and dismissal of the appeal without prior notice.\n<\/p>\n<p> 4. Compliance to be reported on 28.5.2001.\n<\/p>\n<p> (Dictated in open court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Econoprint Stencils P.Ltd. vs Commissioner Of Central Excise, &#8230; on 19 April, 2001 Equivalent citations: 2001 (75) ECC 854 ORDER Jyoti Balasundaram 1. Arguing on the above application for waiver of predeposit of duty of Rs.23,461\/- confirmed as a result of inclusion of cost of wooden boxes\/corrugated [&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-177647","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. 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