{"id":183182,"date":"2001-06-25T00:00:00","date_gmt":"2001-06-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-plaza-steel-rolling-mills-p-vs-c-c-e-new-delhi-on-25-june-2001"},"modified":"2018-02-20T11:37:00","modified_gmt":"2018-02-20T06:07:00","slug":"ms-plaza-steel-rolling-mills-p-vs-c-c-e-new-delhi-on-25-june-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-plaza-steel-rolling-mills-p-vs-c-c-e-new-delhi-on-25-june-2001","title":{"rendered":"M\/S. Plaza Steel Rolling Mills (P) &#8230; vs C.C.E., New Delhi on 25 June, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Plaza Steel Rolling Mills (P) &#8230; vs C.C.E., New Delhi on 25 June, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Krishna Kumar, Member (J)  <\/p>\n<p> 1.<br \/>\nShri Prasenjit Keswani, Advocate, appearing on behalf of the applicant\/appellant submits that the Stay Petition has been preferred against the Order-in-Appeal No. 907\/CE\/DLH\/2000 dated 27.10.2000 passed by the Commissioner of Central Excise (Appeals), New Delhi who has disallowed the modvat credit for the period 3.4.96 to 25.4.96 and upheld the imposition of penalty of Rs. 25,000\/- by the Asst. Commissioner. The ld. Advocate submits that the appellant was regularly submitting the documents such as &#8211; RG 23 Part I\/II and RT 12 and in such declaration, they had declared that they were availing the modvat credit in respect of the items describing Iron and Non-Alloy Steel ingots and other primary forms falling under Chapter 7206.10 and 7206.90 on a bonafide belief that Blooms, Billets and Blocks were covered under the category of &#8216;Iron in other primary forms&#8217; and further in the declaration dt. 7.6.94 under Rule 57 H, the appellants had categorically stated that they were availing modvat credit on MS Ingots, MS Block, Blooms &amp; Billets falling under the Chapter heading 7206.90, 7325.90 &amp; 7204.90 respectively and, therefore, the modvat credit should not have been denied, as the lapse is only a technical lapse.\n<\/p>\n<p>2. Ld. JDR, Shri J. Singh, appearing on behalf of the respondents has opposed the request of the applicant\/appellant for stay.\n<\/p>\n<p> 3. I have carefully considered the rival submission of both the sides and perused the records. In the facts and circumstances, the condition for pre-deposit is waived till the disposal of the appeal and the case be listed for regular hearing on 3.9.2001.\n<\/p>\n<p>(Announced in the Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Plaza Steel Rolling Mills (P) &#8230; vs C.C.E., New Delhi on 25 June, 2001 ORDER Krishna Kumar, Member (J) 1. Shri Prasenjit Keswani, Advocate, appearing on behalf of the applicant\/appellant submits that the Stay Petition has been preferred against the Order-in-Appeal No. 907\/CE\/DLH\/2000 dated 27.10.2000 passed by [&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-183182","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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