{"id":8185,"date":"2003-03-12T00:00:00","date_gmt":"2003-03-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003"},"modified":"2015-09-13T18:25:27","modified_gmt":"2015-09-13T12:55:27","slug":"meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","title":{"rendered":"Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (Technical) <\/p>\n<p>1. The duty of Rs. 10,11,182\/- (out of which Rs. 4,35,439\/- has already been paid) is demanded in the order impugned in the appeal on the ground that discount extended by the applicant to its consignment agent were not admissible. Penalty equal to duty has been imposed on the assessee, and a penalty of Rs. 10,000\/- imposed on S.N. Narker, its employee.\n<\/p>\n<p>2. While the counsel for the applicants contends that there is in reality no difference between the consignment agent and dealer, in that both carried out the same function, he is not able to explain the significant of the different terms imposed on different consignment agent and its distributor in the two agreements that we have seen. In our view, therefore, the applicability of the decisions in IDL Chemicals Ltd. v. CCE 1997 (92) ELT 289 and in CMC (India) Ltd. v. CCE 1997 (95) ELT 255 cited by the counsel require considerable examination.\n<\/p>\n<p>3. Taking into account the amount of duty already paid and the fact that it was paid prior to issue of notice, we direct deposit by the applicant a further sum of Rs. 1 lakh towards duty upon which we waive deposit of the balance of duty and penalty and also penalty imposed on S.N. Narker, its employee and stay their recovery.\n<\/p>\n<p>4. Compliance on 10.5.2003.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003 Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (Technical) 1. The duty of Rs. 10,11,182\/- (out of which Rs. 4,35,439\/- has already been paid) is demanded in the order impugned in [&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-8185","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>Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - 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\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-03-11T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-09-13T12:55:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003\",\"datePublished\":\"2003-03-11T18:30:00+00:00\",\"dateModified\":\"2015-09-13T12:55:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\"},\"wordCount\":256,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\",\"name\":\"Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2003-03-11T18:30:00+00:00\",\"dateModified\":\"2015-09-13T12:55:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","og_locale":"en_US","og_type":"article","og_title":"Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-03-11T18:30:00+00:00","article_modified_time":"2015-09-13T12:55:27+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003","datePublished":"2003-03-11T18:30:00+00:00","dateModified":"2015-09-13T12:55:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003"},"wordCount":256,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","url":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003","name":"Meyer Organics Ltd. And S.N. ... vs Commissioner Of Central Excise on 12 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-03-11T18:30:00+00:00","dateModified":"2015-09-13T12:55:27+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/meyer-organics-ltd-and-s-n-vs-commissioner-of-central-excise-on-12-march-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Meyer Organics Ltd. And S.N. &#8230; vs Commissioner Of Central Excise on 12 March, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/8185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=8185"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/8185\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=8185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=8185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=8185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}