{"id":81575,"date":"2001-07-27T00:00:00","date_gmt":"2001-07-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/belliss-india-ltd-vs-commissioner-of-central-excise-on-27-july-2001"},"modified":"2016-05-06T02:14:44","modified_gmt":"2016-05-05T20:44:44","slug":"belliss-india-ltd-vs-commissioner-of-central-excise-on-27-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/belliss-india-ltd-vs-commissioner-of-central-excise-on-27-july-2001","title":{"rendered":"Belliss India Ltd. vs Commissioner Of Central Excise, &#8230; on 27 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Belliss India Ltd. vs Commissioner Of Central Excise, &#8230; on 27 July, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (148) ELT 791 Tri Kolkata<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Archana Wadhwa  <\/p>\n<p> 1. After dispensing with the condition of predeposit of penalty of Rs. 7,000\/-, I take up the appeal itself with the consent of both the sides as a very small issue is involved.\n<\/p>\n<p>2. The appellant is a Registered Dealer and had issued one invoice on 12.4.97 involving duty of Rs. 6266.25 without first getting the invoice book pre-authenticated from their jurisdictional range Superintendent. On the above basis, a show-cause notice dated 16.3.99 was issued to them proposing imposition of personal penalty on the ground that an irregular modvatable invoice has been issued by them on the basis of when their customer has taken the credit. The appellant&#8217;s contention is that such procedural irregularity i.e. getting the first and last page of the invoice book pre-authenticated from their Superintendent is curable and no penalty, that too after a long period of two years should have been imposed upon them.\n<\/p>\n<p> 3. I agree with the above contention of the appellant. The invoice in question was issued in April, 1997 and the penalty proceedings were started after a period of two years from the said date. Such a long gap of two years cannot be said to be a reasonable period for initiation of penal proceeding against the appellants int eh absence of any suppression or mis-statement by them. I also note that the allegation against the appellants is that of procedural irregularity which is of curable nature. As such, I set aside the impugned order imposing penalty upon them and allow the appeal with consequential relief to the appellants.\n<\/p>\n<p>Dictated and pronounced in the open Court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Belliss India Ltd. vs Commissioner Of Central Excise, &#8230; on 27 July, 2001 Equivalent citations: 2002 (148) ELT 791 Tri Kolkata JUDGMENT Archana Wadhwa 1. After dispensing with the condition of predeposit of penalty of Rs. 7,000\/-, I take up the appeal itself with the consent of both [&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-81575","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>Belliss India Ltd. vs Commissioner Of Central Excise, ... on 27 July, 2001 - 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\/belliss-india-ltd-vs-commissioner-of-central-excise-on-27-july-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belliss India Ltd. vs Commissioner Of Central Excise, ... on 27 July, 2001 - Free Judgements of Supreme Court &amp; 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