{"id":42694,"date":"1992-04-13T00:00:00","date_gmt":"1992-04-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dada-silk-mills-vs-collector-of-central-excise-and-on-13-april-1992"},"modified":"2016-09-24T03:32:29","modified_gmt":"2016-09-23T22:02:29","slug":"dada-silk-mills-vs-collector-of-central-excise-and-on-13-april-1992","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dada-silk-mills-vs-collector-of-central-excise-and-on-13-april-1992","title":{"rendered":"Dada Silk Mills vs Collector Of Central Excise And &#8230; on 13 April, 1992"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Dada Silk Mills vs Collector Of Central Excise And &#8230; on 13 April, 1992<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1992 (42) ECR 222 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J T R., P Desai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R. Jayaraman, Member (T)<\/p>\n<p>1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum of Rs. 1,36,442.44 towards the duty.\n<\/p>\n<p>2. Mr. Willingdon Christian, Adv. pleaded that the applicants are engaged in the processing of nickel cylinders so as to make it usable in the printing fabrics which does not constitute manufacture. Moreover, show cause notice dated 29.6.1989 covering the period from 3.4.1986 to 31.9.1986, itself is time barred, because earlier a show cause notice was issued for the same period by the Supdt. on 12.3.1987, without alleging any suppression. In continuation of the said show cause notice, the present show cause notice has been issued alleging suppression and hence the extended period cannot be invoked. He also cited the interim order in the case of <a href=\"\/doc\/286439\/\">Hindustan Spg. and Wvg. Mills Ltd. v. The Collector of Central Excise, Bombay-I,<\/a> pronounced by this Bench, wherein unconditional stay has been granted in a similar case.\n<\/p>\n<p>3. Smt. Lipika Majumdar Roy Choudhary, SDR on the other hand opposed the said stay application by pleading that in the case of M\/s. Hindustan Spg. &amp; Wvg. Mills Ltd. the issue regarding the eligibility of exemption for nickel cylinder for printing was brought to the notice of the Central Board of Excise &amp; Customs by the Bombay Mill Owners&#8217; Association&#8217;s letter addressed to the Board with a copy to the Collector and hence the manufacture of nickel cylinder was specifically brought to the notice of the Collector and. in that prima facie ground stay was granted. This is not the case here. She pleaded that the revenue is to be suitably safeguarded. She also referred to M\/s Garden Silk Mills order No. 202\/92 dated 214.3.92, where bank guarantee for 50% duty was ordered in a similar case.\n<\/p>\n<p>4. After hearing both the sides, we find that the issue of time bar was decided on the basis of correspondence of Bombay Mill Owners&#8217; Association to the Board with a copy to the Collector. The applicant in that case has been a member of that Association. In view of this, the question of time bar cannot be prima facie accepted in this case. We direct the applicant to furnish a Bank Guarantee for the sum of Rs. 70,0001- within 8 weeks from the date of communication of this order and reporting compliance within 9 weeks, failing which their appeal is liable to be rejected. On furnishing the Bank Guarantee, there shall be stay and waiver of recovery of duty amount.\n<\/p>\n<p>(Pronounced in the open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Dada Silk Mills vs Collector Of Central Excise And &#8230; on 13 April, 1992 Equivalent citations: 1992 (42) ECR 222 Tri Mumbai Bench: J T R., P Desai ORDER R. Jayaraman, Member (T) 1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum [&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-42694","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>Dada Silk Mills vs Collector Of Central Excise And ... on 13 April, 1992 - 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\/dada-silk-mills-vs-collector-of-central-excise-and-on-13-april-1992\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dada Silk Mills vs Collector Of Central Excise And ... on 13 April, 1992 - Free Judgements of Supreme Court &amp; 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