{"id":258551,"date":"2001-02-20T00:00:00","date_gmt":"2001-02-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-electrolux-kelvinator-ltd-vs-c-c-e-jaipur-on-20-february-2001"},"modified":"2016-10-24T22:34:53","modified_gmt":"2016-10-24T17:04:53","slug":"ms-electrolux-kelvinator-ltd-vs-c-c-e-jaipur-on-20-february-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-electrolux-kelvinator-ltd-vs-c-c-e-jaipur-on-20-february-2001","title":{"rendered":"M\/S. Electrolux Kelvinator Ltd. vs C.C.E. Jaipur on 20 February, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Electrolux Kelvinator Ltd. vs C.C.E. Jaipur on 20 February, 2001<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>  K.K. Bhatia, Member (T)   <\/p>\n<p id=\"p_1\"> 1. The appellants are the manufacturers of Refrigerators, Washing Machines and Dish Washing Machines falling under sub-heading No.8418.10, 8450.10 and 8422.10. Their factory premises were visited by the Central Excise Officers on 28.6.94 and on taking the physical stock verification, it was found that 5519 Nos. &#8220;Timers&#8221;, in respect of which the modvat credit had been availed by the party, were short. Consequently the appellants voluntarily reversed the amount of Rs.1,49,210\/- in respect of the modvat credit availed on these on 26.5.97. The proceedings were initiated against them which culminated in the Dy.Commissioner, Cental Excise, Bhiwadi passing an Order dt. 24.9.99. On takin g into consideration that the party has already reversed the amount involved in the Timers found short, he imposed a penalty of Rs.25,000\/- on them under Rule 173Q.\n<\/p>\n<p id=\"p_2\"> 2. On appeal, the Commissioner (Appeals), Jaipur upheld the order passed by the original authority by dismissing the appeal of the party.\n<\/p>\n<p id=\"p_3\"> 3. This is the second stage appeal of the appellants. I have heard Shri K.K.Anand, Advocate for them and Shri S.C. Pushkarna, JDR for the respondents. The ld. Advocate for the appellants is not contesting the amount of the modvat credit reversed by his clients. In view of this fact, it is observed that the prima facie, the balance of convenience is not in favour of the appellants. The amount of penalty imposed on them is also not excessive. There is no plea of financial hardship before me. I therefore, direct the appellants to deposit the entire amount of penalty imposed on them on or before 16th April, 2001.\n<\/p>\n<p id=\"p_4\"> 4. The matter will be called for reporting compliance on 18.4.2001.\n<\/p>\n<p id=\"p_5\">(Announced and dictated in the Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Electrolux Kelvinator Ltd. vs C.C.E. Jaipur on 20 February, 2001 ORDER K.K. Bhatia, Member (T) 1. The appellants are the manufacturers of Refrigerators, Washing Machines and Dish Washing Machines falling under sub-heading No.8418.10, 8450.10 and 8422.10. Their factory premises were visited by the Central Excise Officers on [&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-258551","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. Electrolux Kelvinator Ltd. vs C.C.E. 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