{"id":249334,"date":"2001-07-12T00:00:00","date_gmt":"2001-07-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-tirupati-steel-pvt-ltd-vs-commissioner-of-central-excise-on-12-july-2001"},"modified":"2017-07-25T14:10:42","modified_gmt":"2017-07-25T08:40:42","slug":"ms-tirupati-steel-pvt-ltd-vs-commissioner-of-central-excise-on-12-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-tirupati-steel-pvt-ltd-vs-commissioner-of-central-excise-on-12-july-2001","title":{"rendered":"M\/S Tirupati Steel Pvt. Ltd. vs Commissioner Of Central Excise, &#8230; on 12 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">M\/S Tirupati Steel Pvt. Ltd. vs Commissioner Of Central Excise, &#8230; on 12 July, 2001<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>  J.H Joglekar, Member (T)<\/p>\n<p id=\"p_1\"> 1. Applicant assesses in this case took modvat credit of Rs.13,72,947.00 on the basis of forged documents. In the impugned order this quantum was confirmed the penalty of equal amount was imposed on the applicant. Along with the appeal against this order they have filed an application for waiver. The principal claim made is that adequate opportunity was not given to the assessees to state their case. We find that from paragraph 3.1 to 3.15, the Commissioner has detailed the various occasions on which opportunities were given to the assessees to secure copies of the evidence relied upon against them and also to appear for hearing. The assessees did not avail of the opportunity and therefore at this stage we do not find any merit in this claim.\n<\/p>\n<p id=\"p_2\"> 2. The second ground is raised that the unit has been closed. However there is nothing in the application to show that their financial is condition such as to cause an undue hardship upon them in case of insistence on predeposit of duty confirmed and penalty imposed. We could have asked the applicants to clarify this but they have filed an application to the effect that they could not appear. In this situation we direct the applicants to deposit the entire amount of duty confirmed with 2 months of the receipt of this order. On their making such payment the condition for predeposit of the penalty imposed shall stand waived and its recovery stayed. Failure to comply with these direction would render their appeal liable to dismissal without further notice.\n<\/p>\n<p id=\"p_3\"> (Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai M\/S Tirupati Steel Pvt. Ltd. vs Commissioner Of Central Excise, &#8230; on 12 July, 2001 ORDER J.H Joglekar, Member (T) 1. Applicant assesses in this case took modvat credit of Rs.13,72,947.00 on the basis of forged documents. In the impugned order this quantum was confirmed the penalty of [&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-249334","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>M\/S Tirupati Steel Pvt. 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