{"id":209522,"date":"2000-10-04T00:00:00","date_gmt":"2000-10-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mayur-industries-vs-commissioner-of-c-ex-on-4-october-2000"},"modified":"2015-06-17T04:51:52","modified_gmt":"2015-06-16T23:21:52","slug":"mayur-industries-vs-commissioner-of-c-ex-on-4-october-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mayur-industries-vs-commissioner-of-c-ex-on-4-october-2000","title":{"rendered":"Mayur Industries vs Commissioner Of C. Ex. on 4 October, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Mayur Industries vs Commissioner Of C. Ex. on 4 October, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (139) ELT 387 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J)<\/p>\n<p>1. The appellants filed this appeal against the order-in-appeal dated 9-12-99 passed by the Commissioner (Appeals).\n<\/p>\n<p>2. Brief facts of the case are that the appellants are engaged in the manufacture of PVC wires &amp; cables and PVC compound. On 9-5-96, the factory premises of the appellants was visited by the Central Excise officers and on physical verification of the stock, certain shortages were found in respect of raw material as well as of final product. A show cause notice was issued to the appellants and adjudicating authority confirmed the demand of Rs. 73,551\/- in respect of final product found short and confirmed the demand of Rs. 40,643\/- in respect of inputs found short. A personal penalty of Rs. one lakh was also imposed on the appellants. The appellants filed the appeal and the Commissioner (Appeals), vide impugned order, reduced the penalty to Rs. 50, 000\/-.\n<\/p>\n<p>3. Ld. Counsel, appearing on behalf of the appellants, submits that the ld. Commissioner has not considered the submissions made by the appellants. He also submits that no verification was done in respect of raw material as well as the finished product. The stock taking was done on estimate basis. He, further, submits that the penalty is on the higher side. He, therefore, prays that the appeal be allowed.\n<\/p>\n<p>4. Ld. S.D.R., appearing on behalf of the Revenue, submits that physical verification of stock was done in the presence of Shri Sharad Kumar Gupta, partner of the company and he admitted the shortages of raw materials as well as the final product and deposited the duty amount. He, therefore, submits that the appeal be dismissed.\n<\/p>\n<p>5. Heard both sides.\n<\/p>\n<p>6. In this case certain shortages of raw material as well as of final product, were found at the time of verification of the stock. Shri Sharad Kumar Gupta, partner of the appellant company, admitted the shortages and voluntarily debited the duty amount in respect of shortages. Therefore, now the appellants cannot say that no physical verification was done. However, taking into consideration the facts and circumstances of the case, the personal penalty imposed on the appellants is reduced to Rs. 25,000\/- from Rs. 50,000\/-, otherwise the impugned order is up-held.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Mayur Industries vs Commissioner Of C. Ex. on 4 October, 2000 Equivalent citations: 2002 (139) ELT 387 Tri Del ORDER S.S. Kang, Member (J) 1. The appellants filed this appeal against the order-in-appeal dated 9-12-99 passed by the Commissioner (Appeals). 2. Brief facts of the case are that [&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-209522","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mayur Industries vs Commissioner Of C. 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