{"id":7748,"date":"2001-07-12T00:00:00","date_gmt":"2001-07-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-pearl-drinks-ltd-vs-cce-delhi-on-12-july-2001"},"modified":"2015-10-26T02:58:03","modified_gmt":"2015-10-25T21:28:03","slug":"ms-pearl-drinks-ltd-vs-cce-delhi-on-12-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-pearl-drinks-ltd-vs-cce-delhi-on-12-july-2001","title":{"rendered":"M\/S. Pearl Drinks Ltd. vs Cce, Delhi on 12 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. Pearl Drinks Ltd. vs Cce, Delhi on 12 July, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Jyoti Balasundaram  <\/p>\n<p> 1. The above application for waiver of pre-deposit of duty of Rs. 10,68,457 arises out of the order of the Commissioner of Central Excise, Delhi-II. The demand arises as a result of disallowing deduction of Rs. 13,42,924 on account of loss of beverages in duty paid godowns and in transit from godown to the customers, and deduction of Rs. 27,50,072 claimed in respect of free supply of bottles of aerated water, manufactured and cleared by the applicants herein during the period from 1.4.95 to 31.10.95.\n<\/p>\n<p> 2. On hearing both sides, we are of the view that a strong prima facie case for waiver of pre-deposit has been made out since out of the total claim for deduction of Rs. 9,55,85,556 under various headings, as set out in the show cause notice, inadmissible deductions stated in the show cause notice are to the extent of Rs. 1,37,97,580 and the extent of inadmissible deduction found by the adjudicating authority is Rs. 40,92,996, thus prima facie leaving sufficient cushion against admissible deductions. We therefore agree with the applicant that prima facie there is no case for demand of differential duty at this stage. We therefore dispense with the pre-deposit of the duty and stay recovery thereof pending the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. Pearl Drinks Ltd. vs Cce, Delhi on 12 July, 2001 ORDER Jyoti Balasundaram 1. The above application for waiver of pre-deposit of duty of Rs. 10,68,457 arises out of the order of the Commissioner of Central Excise, Delhi-II. The demand arises as a result of disallowing deduction [&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-7748","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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