{"id":222859,"date":"2007-04-27T00:00:00","date_gmt":"2007-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/modern-industries-vs-commissioner-of-c-ex-on-27-april-2007"},"modified":"2015-11-16T14:49:57","modified_gmt":"2015-11-16T09:19:57","slug":"modern-industries-vs-commissioner-of-c-ex-on-27-april-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/modern-industries-vs-commissioner-of-c-ex-on-27-april-2007","title":{"rendered":"Modern Industries vs Commissioner Of C. Ex. on 27 April, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Modern Industries vs Commissioner Of C. Ex. on 27 April, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 (223) ELT 213 Tri Mumbai, 2007 8 S T R 529<\/div>\n<div class=\"doc_bench\">Bench: T Anjaneyulu, A T K.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>T. Anjaneyulu, Member (J)<\/p>\n<p>1. Heard the learned SDR and perused the written submission.\n<\/p>\n<p>2. This is an application for rectification of mistake crept in the Final Order No. A\/937\/WZB\/2005\/CIII dated 31-3-2005 in appeal No. E\/3582\/2000-Murn. The applicant submits that the actual duty demand was to be recovered to the tune of Rs. 3,15,000\/- and not Rs. 3,47,980\/- and there was no discussion about the same in the Tribunal&#8217;s order. As seen from the grounds of appeal, the applicant has not taken any ground or given any data about quantification of duty amount of Rs. 3,15,000\/- instead of Rs. 3,47,980\/-. It is stated that after discussing the merits involved in the appeal, the same has been rejected. This goes to show that the duty amount and penalty as confirmed by the order-in-original would stand. The applicant cannot re-agitate about the same at this stage.\n<\/p>\n<p>3. The second ground is that the proprietor, Shri Shaymrao Ramchandra Maskar of M\/s. Modern Industries is said to have died on 10-3-2005 after passing the order in the above appeal by this Tribunal. The applicant is legal heir of Shri Shaymrao Ramchandra Maskar, as such the penalty is not recoverable from him. It is stated that the entire duty amount has been paid before issue of show cause notice. The applicant has also enclosed death certificate of the deceased. He also refers to the Hon&#8217;ble Calcutta High Court decision wherein it is ruled out that in case, death of accused before recovery of the penalty amount, the same cannot be recovered from the legal representative of accused. We are convinced with the fact that the proprietor of M\/s. Modern Industries died on 10-3-2005 as per death certificate enclosed herewith. We are also convinced that the applicant is legal heir of the proprietor of M\/s. Modern Industries and penalty is not recoverable from the legal heir. The duty is said to have been already deposited with the department. Therefore, the penalty cannot be recovered from the applicant. Accordingly the ROM application is allowed.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Modern Industries vs Commissioner Of C. Ex. on 27 April, 2007 Equivalent citations: 2008 (223) ELT 213 Tri Mumbai, 2007 8 S T R 529 Bench: T Anjaneyulu, A T K.K. ORDER T. Anjaneyulu, Member (J) 1. Heard the learned SDR and perused the written submission. 2. This [&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-222859","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>Modern Industries vs Commissioner Of C. 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