{"id":252251,"date":"2001-01-03T00:00:00","date_gmt":"2001-01-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-j-s-plastic-and-leatherwear-vs-commissioner-of-central-excise-on-3-january-2001"},"modified":"2017-01-29T06:41:27","modified_gmt":"2017-01-29T01:11:27","slug":"ms-j-s-plastic-and-leatherwear-vs-commissioner-of-central-excise-on-3-january-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-j-s-plastic-and-leatherwear-vs-commissioner-of-central-excise-on-3-january-2001","title":{"rendered":"M\/S. J.S. Plastic And Leatherwear vs Commissioner Of Central Excise, &#8230; on 3 January, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. J.S. Plastic And Leatherwear vs Commissioner Of Central Excise, &#8230; on 3 January, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (147) ELT 562 Tri Del<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>S.S. Kang, Member<\/p>\n<p id=\"p_1\">1. Applicants filed this application for waiver of duty amounting to Rs.90144.00.\n<\/p>\n<p id=\"p_2\">2. Heard both sides.\n<\/p>\n<p id=\"p_3\">3. The contention of the applicants is that credit was taken on the strength of original copy of invoice and they had applied to the Assistant Commissioner for permission and they had also file an affidavit in support of the ir claim with duplicate copy of the invoice as lost during the transit. Both the sides are relying upon the decision of the Larger Bench in the case of Commissioner of Central Excise, New Delhi Vs. Avis Electronics Pvt. Ltd. &amp; Ors., reported in 2000 (37) RLT 501 (CEGAT-Larger Bench). The case of the applicants is arguable, prima facie, it is not fit case for total waiver of the duty. The applicants are directed to deposit a sum of Rs.25,000\/- within a period of 6 weeks. On deposit of Rs.25,000\/- the deposit of remaining amount of duty is waived for hearing of the appeal. To come up for reporting compliance on 22.3.2001.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. J.S. Plastic And Leatherwear vs Commissioner Of Central Excise, &#8230; on 3 January, 2001 Equivalent citations: 2002 (147) ELT 562 Tri Del ORDER S.S. Kang, Member 1. Applicants filed this application for waiver of duty amounting to Rs.90144.00. 2. Heard both sides. 3. The contention of the [&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-252251","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. J.S. 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