{"id":182597,"date":"2004-10-25T00:00:00","date_gmt":"2004-10-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/eveready-industries-india-ltd-vs-commissioner-of-central-excise-on-25-october-2004"},"modified":"2017-03-03T09:46:32","modified_gmt":"2017-03-03T04:16:32","slug":"eveready-industries-india-ltd-vs-commissioner-of-central-excise-on-25-october-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/eveready-industries-india-ltd-vs-commissioner-of-central-excise-on-25-october-2004","title":{"rendered":"Eveready Industries India Ltd. vs Commissioner Of Central Excise on 25 October, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Eveready Industries India Ltd. vs Commissioner Of Central Excise on 25 October, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (179) ELT 106 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: A T V.K., P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>V.K. Agrawal, Member (T)<\/p>\n<p>1. This is application by M\/s. Eveready Industries India Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 4,72,232\/- and penalty of Rs. One lakh on the ground that they had not paid the duty on waste and scrap of carbon electrodes.\n<\/p>\n<p>2. Shri Ravi Raghavan, learned Consultant, submitted that the scrap generates at the stage of explosions of Arc carbon due to breakage or binding strips; that Central Excise Tariff does not recognize any such waste and scrap; that in their own matter, the Commissioner (Appeals), Hyderabad, has held the product non-excisable. We also heard Shri H.C. Verma, learned Departmental Representative, who submitted that the product is covered by Heading No. 28.03 of the Central Excise Tariff.\n<\/p>\n<p>3. After considering the submissions of both the sides, we are of the view that the Applicants have made out a prima facie case in their favour. Accordingly, we stay the recovery of entire amount of duty and penalty during the pendency of Appeal which is posted for regular hearing on 14-1-2005.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Eveready Industries India Ltd. vs Commissioner Of Central Excise on 25 October, 2004 Equivalent citations: 2005 (179) ELT 106 Tri Del Bench: A T V.K., P Bajaj ORDER V.K. Agrawal, Member (T) 1. This is application by M\/s. Eveready Industries India Ltd. for waiver of pre-deposit of Central [&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-182597","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>Eveready Industries India Ltd. vs Commissioner Of Central Excise on 25 October, 2004 - 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\/eveready-industries-india-ltd-vs-commissioner-of-central-excise-on-25-october-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Eveready Industries India Ltd. vs Commissioner Of Central Excise on 25 October, 2004 - Free Judgements of Supreme Court &amp; 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