LAWS(P&H)-2011-11-103

SAMRAT PLYWOOD LTD. Vs. COMMISSIONER OF C. EX.

Decided On November 17, 2011
Samrat Plywood Ltd. Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) THE present appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act"), is directed against the order dated 22 -9 -2011 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal'), whereby while setting aside the order passed by Adjudicating Authority, the appellant was directed to deposit Rs. 80 lacs so as to secure the interest of revenue and that delaying tactics are not adopted by the appellant. The Adjudicating Authority vide order dated 12 -2 -2009 (Annexure A9) raised a demand of duty of Rs. 3,65,16,786/ - from the appellant under Section 11A of the Act out of which Rs. 20 lacs, already stands deposited by the appellant. There was also order to pay interest on delayed payment under Section 11AB of the Act and separate penalties on the two Directors and one Accountant of the company.

(2.) THE learned Tribunal while considering the application for waiver of the pre -deposit under Section 35F of the Act and the appeal on merits, set aside the order passed by the Adjudicating Authority but directed the appellant to make deposit of Rs. 80 lacs within 8 weeks in view of judgment passed by this Court in Shiv Sewa Sadan v. CESTAT, New Delhi, - : 2010 (254) E.L.T. 249 (P & H) : : 2011 (22) S.T.R. 118 (P & H).

(3.) A perusal of the order passed by Adjudicating Authority shows that there was clandestine removal of goods giving rise to demand of duty of Rs. 2,61,95,174/ - and undervaluation of goods giving rise to duty demand of Rs. 1,03,21,612/ -.