{"id":243429,"date":"2003-08-26T00:00:00","date_gmt":"2003-08-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shalimar-ispat-udyog-vs-commissioner-of-central-excise-on-26-august-2003"},"modified":"2015-12-08T09:39:58","modified_gmt":"2015-12-08T04:09:58","slug":"shalimar-ispat-udyog-vs-commissioner-of-central-excise-on-26-august-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shalimar-ispat-udyog-vs-commissioner-of-central-excise-on-26-august-2003","title":{"rendered":"Shalimar Ispat Udyog vs Commissioner Of Central Excise on 26 August, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Shalimar Ispat Udyog vs Commissioner Of Central Excise on 26 August, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (158) ELT 38 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: S Kang, A T V.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J)<\/p>\n<p>1. Applicants filed this application for waiver of pre-deposit of duty of Rs. 45,40,500\/-.\n<\/p>\n<p>2. Applicants had already deposited a sum of Rs. 25,51,331 \/-. The contention of the applicants is that in view of the Larger Bench decision of the Tribunal in the case of <a href=\"\/doc\/895652\/\">Sawanmal Shibumal Steel Rolling Mills v. C.C.E., Chandigarh-I,<\/a> reported in 2001 (127) E.L.T. 46 (Tri. &#8211; LB), the provisions of Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 are not applicable on the facts of the present case. We find that after determination of Annual Capacity by the Commissioner of Central Excise, there is no change in the parameters of the Company. Therefore, the decision of the Larger Bench of the Tribunal is not applicable on the facts of present case. We find, prima facie, it is not a fit case for total waiver of the duty. The applicants are directed to deposit a sum of Rs. 7 lakhs (Rupees Seven lakhs only) in addition to the amount already deposited within six weeks. On deposit of the above mentioned amount, the remaining amount of duty is waived for hearing of the appeal. Adjourned to 9th October, 2003 for reporting compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Shalimar Ispat Udyog vs Commissioner Of Central Excise on 26 August, 2003 Equivalent citations: 2003 (158) ELT 38 Tri Del Bench: S Kang, A T V.K. ORDER S.S. Kang, Member (J) 1. Applicants filed this application for waiver of pre-deposit of duty of Rs. 45,40,500\/-. 2. Applicants had [&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-243429","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shalimar Ispat Udyog vs Commissioner Of Central Excise on 26 August, 2003 - 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\/shalimar-ispat-udyog-vs-commissioner-of-central-excise-on-26-august-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shalimar Ispat Udyog vs Commissioner Of Central Excise on 26 August, 2003 - Free Judgements of Supreme Court &amp; 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