Order No. 2197/98-WZB/C-II arising from in Appeal No. E/494/92-Bom. Case: Ipcl Vs Commissioner of Customs & Excise, Vadodara. Central Information Commission

Case NumberOrder No. 2197/98-WZB/C-II arising from in Appeal No. E/494/92-Bom
CounselFor Appellant: Shri D.B. Shroff, Advocate and For Respondents: Shri C.P. Rao, SDR.
JudgesShri Gowri Shankar, Member (T) and G.N. Srinivasan, Member (J)
IssueCustoms Act, 1962 - Sections 111, 112
Judgement DateOctober 13, 1998
CourtCentral Information Commission


Gowri Shankar, Member (T), (West Zonal Bench At Mumbai)

  1. In his impugned order passed on 12-3-1991 the Collector confirmed the demand for duty of Rs. 34.07 lakhs from M/s. Climax Synthetics P. Ltd. on the ground that it had cleared without payment of duty plastic sheets in the guise of high density polyethlene sheets which was exempted from duty imposed a penalty on M/s. Climax. He also imposed a penalty of Rs. 75 lakhs on the appellant for abetting the clearance without payment of duty by misdeclaring in the contract for the goods plastic sheets other than high density polyethylene manufactured by job worker.

  2. The Tribunal by its order dated 17-7-1993 set aside the order of the Commissioner and remanded the matter and determination after considering the contention raised on behalf of the Climax that it was entitled to Modvat credit of duty paid on the inputs used for the manufacture. In that de novo order dated 24-6-1995 the Commissioner has confirmed the demand for duty of...

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