Q. Who were the advocates involved in the case Tulsi Polymers Pvt. Ltd vs Commissioner of Central Excise?

For Petitioner : NoneFor Respondent : N.V.B. Nair, JDR

Q. What are the equivalent citations for Tulsi Polymers Pvt. Ltd vs Commissioner of Central Excise ?

The equivalence citation are2005 (183) ELT 59 (TRI. - Mumbai) ; LQ/CESTAT/2005/98 ;

Tulsi Polymers Pvt. Ltd Vs. Commissioner Of Central Excise On 10 January, 2005

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Tulsi Polymers Pvt. Ltd v. Commissioner Of Central Excise

(Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Mumbai)

Order Nos. A/45-46/2005-WZB/C-IV in Appeal Nos. E/439 and 444/04 | 10-01-2005

C. Satapathy, Member (T)

1. None appeared for the appellants. There is an application for adjournment which is not accomplished by necessary fees of Rs. 500/- as prescribed under Section 35B(7) of the Central Excise Act, 1944. As such, the same cannot be considered. Heard Shri N.V.B. Nair, ld. JDR for the department. He states that it is a case of clandestine removal and the Director of the appellant firm has not been able to satisfactorily explain the facts of clandestine removal without paying duty.

2. After hearing Shri. N.V.B. Nair, ld. JDR and perusal of the case records, I am of the view that the appellants have not been able to make out a case against the duty demand. As such, the duty demand is confirmed. I also find that a penalty of Rs. 1,55,467/- has been imposed on M/s. Tulsi Polymers Pvt. Ltd. and a penalty of Rs. 25,000/- has been imposed on the Director Shri Kailash Mangilal Shah. Shri N.V.B. Nair, ld. JDR submits that considering the gravity of the case, the penalty on the firm is justified. He also states that Shri Shah was looking after the day-to-day activities of the company and was responsible for the lapses and hence the penalty on him is justified. I find force in the submissions made by Shri N.V.B. Nair, ld. JDR in regard to the penalty and confirm the penalty amounts imposed. Appeals are rejected.