{"id":194967,"date":"1997-12-17T00:00:00","date_gmt":"1997-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/puran-mal-bansal-vs-commissioner-of-c-ex-on-17-december-1997"},"modified":"2016-03-03T12:49:21","modified_gmt":"2016-03-03T07:19:21","slug":"puran-mal-bansal-vs-commissioner-of-c-ex-on-17-december-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/puran-mal-bansal-vs-commissioner-of-c-ex-on-17-december-1997","title":{"rendered":"Puran Mal Bansal vs Commissioner Of C Ex. on 17 December, 1997"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Puran Mal Bansal vs Commissioner Of C Ex. on 17 December, 1997<\/div>\n
Equivalent citations: 1998 (100) ELT 482 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 G.A. Brahma Deva, Member (J)<\/p>\n
1.   This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 8,28,547\/- and penalty of Rs. 4 lakhs on the proprietary concern and Rs. 1 lakh on the proprietor respectively and stay of the recovery proceedings.\n<\/p>\n
2.   Arguing for the appellants, Shri Pradeep Kumar Jain, Advocate submitted that converting copper rods of the size 8 mm into copper wires of size 7 mm does not amount to manufacture since no new product emerged. Even assuming that it amounts to manufacture after taking into consideration the Modvat credit available as per books of account, the duty amount works out to Rs. 10,000\/- which the appellants are ready to pay. He said that the conversion of rod does not amount to conversion by reducing the dimension or gauge does not amount to manufacture as it is not a process of manufacture and in view of this contention, he referred to the decision of the Tribunal in the case of Navsari Processing Industries v. C.C.E.<\/a> reported in 1996 (85) E.L.T. 386.\n<\/p>\n
3.   Shri S. Nunthuk, ld. JDR countering the arguments submitted that the decision referred to above is not applicable to the facts of this case since in that case it was a conversion of wire into wire whereas in this case there is conversion of rod into wire. Wire becomes altogether a different commodity from the rod and accordingly the department was justified in raising the demand on the commodity which emerged.\n<\/p>\n
4.   We have carefully considered the matter. Apart from the merits of the case, it was also the submission of the party that the financial position of the applicants’ unit is very bad since the unit was closed due to financial crisis. It was submitted that it would cause undue hardship if the applicants are asked to pay the duty amount in question. We also take note of the fact that penalty has been imposed not only on the proprietary concern but on the proprietor also. It is settled position now that penalty cannot be imposed on proprietary unit and proprietor of the same unit. By taking overall facts and circumstances and in view of the offer made by the party, we are of the view that the ends of justice would be met if the applicants are asked to pay Rs. 10,000\/- towards the duty amount and penalty of Rs. 1 lakh imposed on the appellant’s unit. Accordingly we direct the party to deposit a sum of Rs. 10,000\/- and Rs. 1 lakh towards disputed duty amount and penalty respectively on or before 30-1-1998, failing which the appeal is liable to be dismissed without any further notice. In case compliance is made on or before 30-1-1998, the balance amount of duty and penalty is dispensed with and recovery proceedings are hereby stayed during the pendency of the appeal. Matter to come up for reporting compliance on 9-2-1998.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Puran Mal Bansal vs Commissioner Of C Ex. on 17 December, 1997 Equivalent citations: 1998 (100) ELT 482 Tri Del ORDER G.A. Brahma Deva, Member (J) 1. This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 8,28,547\/- and penalty […]<\/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-194967","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nPuran Mal Bansal vs Commissioner Of C Ex. on 17 December, 1997 - Free Judgements of Supreme Court & 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\/puran-mal-bansal-vs-commissioner-of-c-ex-on-17-december-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Puran Mal Bansal vs Commissioner Of C Ex. on 17 December, 1997 - 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