w w w . L a w y e r S e r v i c e s . i n

M/s. J.K.S. Fibre Glass Pvt.Ltd. v/s Commissioner of Central Excise, Kolkata-I

Company & Directors' Information:- S S S FIBRE LIMITED [Active] CIN = U17110PB2005PLC027818

Company & Directors' Information:- CENTRAL GLASS COMPANY INDIA PRIVATE LIMITED [Active] CIN = U26100HR2012FTC047499

Company & Directors' Information:- J K S FIBRE GLASS PVT LTD [Strike Off] CIN = U26109WB1993PTC059966

Company & Directors' Information:- A & V GLASS INDIA PRIVATE LIMITED [Active] CIN = U27310DL2007PTC167893

Company & Directors' Information:- O K GLASS FIBRE PRIVATE LIMITED [Active] CIN = U26102MH1995PTC095571

Company & Directors' Information:- GLASS AND GLASS (INDIA) PRIVATE LIMITED [Active] CIN = U26100MH1996PTC102597

Company & Directors' Information:- G L FIBRE PRIVATE LIMITED [Strike Off] CIN = U17112PB2010PTC033873

Company & Directors' Information:- B N GLASS PRIVATE LIMITED [Strike Off] CIN = U00321KA1995PTC018164

Company & Directors' Information:- M. S. GLASS INDIA LIMITED [Strike Off] CIN = U74999WB2011PLC166844

Company & Directors' Information:- S B GLASS PVT LTD [Active] CIN = U36900WB2006PTC108559

Company & Directors' Information:- INDIA FIBRE PVT LTD [Active] CIN = U17232WB1968PTC027401

Company & Directors' Information:- R C GLASS PRIVATE LIMITED [Strike Off] CIN = U36912WB2013PTC198212

Company & Directors' Information:- V H GLASS PRIVATE LIMITED [Strike Off] CIN = U26101DL2005PTC133695

Company & Directors' Information:- THE GLASS CORPORATION PVT LTD [Strike Off] CIN = U74999RJ1947PTC000025

    Stay Petition Nos.SP-137-138 of 12 & Appeal Nos.Ex.Ap.72-73 of 12 (Arising Out of Order-in-Appeal No.37-38/Kol-I of 2011 dated 18.11.2011 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata.)

    Decided On, 21 February 2014

    At, Customs Excise Service Tax Appellate Tribunal East Regional Bench Kolkata


    For the Appellant: K.P. Dey, Advocate. For the Respondent: A.K. Biswas, Supdt. (A.R.).

Judgment Text

Dr. I.P. Lal, J.

1. Heard both sides.

2. These Applications are filed by M/s. J.K.S. Fibre Glass Pvt.Ltd., i.e. Applicant No.1 seeking waiver of (i) pre-deposit of Rs.4,85,271/-, interest (unquantified) and equivalent amount of penalty and (ii) duty of Rs.54,884/-, interest (unquantified) and equivalent amount of penalty imposed on the Appilcant by the Order-in-Originals both dated 31.12.2008 and upheld by the Commissioner(Appeals).

3. At the outset Shri K.P.Dey, Ld. Advocate for the Applicant has submitted that Ld. Commissioner(Appeals) has dismissed their Appeals for non-compliance of provisions of Section 35F of the Central Excise Act, 1944 as they did not make pre-deposit of Rs.8.00 Lakh. It is the contention that the Applicant deposited Rs.3.00 Lakhs and Rs.54,884/- in pursuance to the impugned Stay Order.

4. The Ld.A.R. for the Revenue does not dispute the duty payment.

5. After hearing both sides for some time I am of the view that the Appeal itself can be disposed of at this stage and therefore with consent of both sides I take up both the Appeals for hearing. I find that Ld.Commissioner(Appeals) has not decided the issue on merit. As the Applicant in both the cases has paid a substantial amount of duty, which I consider it sufficient for hearing their Appeals and therefore after waiving the requirement of further pre-deposit of the dues adjudged, if any, I remit the case back to Ld.Commissioner(Appeals) for deciding the issue on merit without insisting for any pre-deposit. Needless to mention that adequate opportunity of hearing be given to the Appli

Please Login To View The Full Judgment!

cant. In these circumstances the order of the Ld.Commssioner(Appeals) is set aside and the Appeals of the Appellant are allowed by way of remand. Stay Petitions disposed of as above.