CENTURY LAMINATING CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) By means of the present writ petition filed under Section 226 of the Constitution of India, the petitioner has challenged the order dated 26th October, 2007 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II filed as Annexure-4 to the writ petition.

(2.) It appears that a huge demand was created by the Assistant Commissioner, Central Excise, Division Hapur vide order dated 14th May, 2007. The Adjudicating Authority had disallowed the discounts including cash discounts, quantity discounts, special discounts and trade discounts as also the rapid lifting performance discounts, expenses which included freight incurred by own vehicle and outside vehicle. The demand on the aforesaid grounds which was created was to the tune of Rs. 14,20,255/-. Against the adjudication order, the petitioner preferred an appeal before the Commissioner (Appeals) as also filed an application for stay and waiver of the requirement of the pre-deposit of the duty. The Commissioner (Appeals) vide order dated 26th October, 2007 had rejected the same. In Paragraph 6 of the impugned order, the Commissioner (Appeals) had, while considering the question of prima facie case, merely held that inadmissibility of the discount/deduction have already been discussed in detail. Therefore, there is no prima facie case.

(3.) We have heard Shri A.P. Mathur, learned counsel for the petitioner and Sri S.P. Kesarwani, learned Senior Standing Counsel.