{"id":39012,"date":"2004-01-14T00:00:00","date_gmt":"2004-01-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/woolways-india-limited-vs-commissioner-of-central-excise-on-14-january-2004"},"modified":"2019-03-08T04:47:43","modified_gmt":"2019-03-07T23:17:43","slug":"woolways-india-limited-vs-commissioner-of-central-excise-on-14-january-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/woolways-india-limited-vs-commissioner-of-central-excise-on-14-january-2004","title":{"rendered":"Woolways India Limited vs Commissioner Of Central Excise on 14 January, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Woolways India Limited vs Commissioner Of Central Excise on 14 January, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (166) ELT 179 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. Heard both sides. The Applicants have filed these applications for waiver of pre-deposit of duty of Rs. 98,28,561\/- and penalty of Rs. 1,03,28,561\/- and penalty on the Managing Director.\n<\/p>\n<p> 2. The Applicants have already deposited an amount of Rs. 10 lakhs against this demand.\n<\/p>\n<p> 3. The demand was confirmed on the ground that the Applicants cleared the yarn without payment of duty whereas the contention of the Applicants is that fibre was imported against advance licence and yarn was manufactured out of this fibre and the fabric, made out of this yarn, was exported and the export obligation have already been met. The Revenue is not disputing the fact that fabric manufactured by the Applicants had been exported. In these circumstances, we find a strong prima facie case in favour of the Applicants. Therefore, pre-deposit of the duty and penalty is waived for hearing of the appeals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Woolways India Limited vs Commissioner Of Central Excise on 14 January, 2004 Equivalent citations: 2004 (166) ELT 179 Tri Del Bench: S Kang, A T V.K. ORDER S.S. Kang, Member (J) 1. Heard both sides. The Applicants have filed these applications for waiver of pre-deposit of duty 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":[41,33],"tags":[],"class_list":["post-39012","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>Woolways India Limited vs Commissioner Of Central Excise on 14 January, 2004 - 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\/woolways-india-limited-vs-commissioner-of-central-excise-on-14-january-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Woolways India Limited vs Commissioner Of Central Excise on 14 January, 2004 - Free Judgements of Supreme Court &amp; 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