{"id":196848,"date":"2005-09-29T00:00:00","date_gmt":"2005-09-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-29-september-2005"},"modified":"2017-01-18T13:06:42","modified_gmt":"2017-01-18T07:36:42","slug":"commissioner-of-central-excise-vs-shalimar-paints-ltd-on-29-september-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-29-september-2005","title":{"rendered":"Commissioner Of Central Excise vs Shalimar Paints Ltd. on 29 September, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Shalimar Paints Ltd. on 29 September, 2005<\/div>\n<div class=\"doc_bench\">Bench: T Anjaneyulu<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>T. Anjaneyulu, Member (J)<\/p>\n<p>1. The Revenue is in appeal against the impugned order passed by the Commissioner of Central Excise &amp; Customs (Appeals), Nashik.\n<\/p>\n<p>2. Show Cause Notice was issued to the Respondents alleging that various inputs like raw materials and packing materials on which the Respondents availed Modvat credit under Rule 57A of the Central Excise Rules, 1944 were found short while comparing with RG23 PTJ Register and with physical stock verification involving central excise duty of Rs. 5,46,394\/-(Rupees Five Lakhs Forty Six Thousand Three Hundred Ninety Four only) and Rs. 3,412\/- (Rupees Three Thousand Four Hundred Twelve only) on account of shortage of 653 liters of paint as recorded in RG-1 Register. The Asst. Commissioner also imposed a penalty of Rs. 10,000\/- (Rupees Ten Thousand only) on account of 193 tins of A1 post were kept outside the BSR and not accounted for in RG-1 Register. Rs. 5,000\/- (Rupees Five Thousand only) penalty was imposed on account of 38 drums of paint entered in RG-1 Register, but not kept in the BSR and Rs. 5,000\/- (Rupees Five Thousand only) on account of non-maintenance of statutory records i.e. RG-23 AI Register on day-to-day basis.\n<\/p>\n<p>3. The contention of the Respondents is that there were more than 4,000 inputs and as such they could not update the records on a day-to-day basis and they carry out this work once in a month.\n<\/p>\n<p>4. The observations made by the Commissioner (Appeals) in para 7 of the impugned order lack coherence and not supported by valid reasons. It is strange to note that the aluminium paint which is finished product, is not marketable. Likewise, he mentioned that aluminium paste is not marketable, which is not correct. Therefore, it is felt desirable to remand the matter back to the Commissioner (Appeals) for fresh adjudication, after giving personal hearing to the Respondents. Accordingly, the appeal is allowed in remand in the above terms. Cross objections area also ordered accordingly.\n<\/p>\n<p>(Pronounced in court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise vs Shalimar Paints Ltd. on 29 September, 2005 Bench: T Anjaneyulu ORDER T. Anjaneyulu, Member (J) 1. The Revenue is in appeal against the impugned order passed by the Commissioner of Central Excise &amp; Customs (Appeals), Nashik. 2. Show Cause Notice was issued to [&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":[1],"tags":[],"class_list":["post-196848","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Shalimar Paints Ltd. on 29 September, 2005 - 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\/commissioner-of-central-excise-vs-shalimar-paints-ltd-on-29-september-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Shalimar Paints Ltd. on 29 September, 2005 - Free Judgements of Supreme Court &amp; 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