{"id":73910,"date":"2001-04-03T00:00:00","date_gmt":"2001-04-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-plaza-steel-rolling-mills-ltd-vs-cce-new-delhi-on-3-april-2001"},"modified":"2016-11-23T02:16:32","modified_gmt":"2016-11-22T20:46:32","slug":"ms-plaza-steel-rolling-mills-ltd-vs-cce-new-delhi-on-3-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-plaza-steel-rolling-mills-ltd-vs-cce-new-delhi-on-3-april-2001","title":{"rendered":"M\/S Plaza Steel Rolling Mills Ltd. vs Cce, New Delhi on 3 April, 2001"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
M\/S Plaza Steel Rolling Mills Ltd. vs Cce, New Delhi on 3 April, 2001<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
  P.G. Chacko   <\/p>\n
1. In this application, the applicants have prayed for waiver of pre-deposit of duty amount of Rs. 48,000\/- and penalty amount of Rs.25,000\/- and stay of recovery thereof, pending the appeal.\n<\/p>\n
 2. Examined the records and heard both sides.\n<\/p>\n
 3. This is a modvat matter. There is a decision of the Tribunal’s Southern Regional Bench at Bangalore in the case of  Wipro Ltd. & Ors.  [2001 (43) RLT 317] to the effect that, on account of repeal of Modvat Rules including Rule 57I by way of Notification 11\/2000-CE(NT) dated 11.3.2000 without any saving clause in the new rules (CENVAT Rules), departmental proceedings like the one under challenge in the present appeal will not be maintainable. This Bench has expressed a view that the correctness of the said decision is not free from doubt and has, therefore, referred the issue to a Larger Bench. In view of this position, the question whether the applicants are entitled to waiver of pre-deposit of the duty and penalty amounts must wait till the decision of the Larger Bench. As regards the prayer for stay of recovery of the said amounts, I am inclined to grant ad interim stay till final disposal of the present application, for the ends of justice, in exercise of the power vested on the Tribunal under Rule 41 of the CEGAT (Procedure) Rules, 1982. Therefore, there shall be no departmental proceedings for recovery of the aforesaid duty and penalty amounts till final disposal of the application, which will arise for hearing on   25.6.2001.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi M\/S Plaza Steel Rolling Mills Ltd. vs Cce, New Delhi on 3 April, 2001 ORDER P.G. Chacko 1. In this application, the applicants have prayed for waiver of pre-deposit of duty amount of Rs. 48,000\/- and penalty amount of Rs.25,000\/- and stay of recovery thereof, pending the appeal. […]<\/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-73910","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nM\/S Plaza Steel Rolling Mills Ltd. vs Cce, New Delhi on 3 April, 2001 - Free Judgements of Supreme Court & 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\/ms-plaza-steel-rolling-mills-ltd-vs-cce-new-delhi-on-3-april-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Plaza Steel Rolling Mills Ltd. vs Cce, New Delhi on 3 April, 2001 - 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