Case Law Details
Case Name : M/s Advance Netways Marketing Pvt. Ltd. Vs CCE (Bombay High Court)
Appeal Number : cuappl no. 61/2014
Date of Judgement/Order : 13/04/2015
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Brief of the case:
In the case of Advance Netways Marketing Pvt. Ltd. Vs. CCE, Hon’ble Bombay High Court denied to interfere in the order of CESTAT who directed to deposit 50 % of total duty payable and 10 % out of penalty payable. Hon’ble Court made such observation after perusing the order passed by CESTAT and held that it appears to us that the learned Tribunal has taken into consideration all the three factors i.e. prima facie case, undue hardship and interest of the Revenue. As such it cannot be said that the discretion exercised by the CESTAT is exercised in a perverse or impossible manner.
Facts of the case:
- Appellant had made export of certain goods declaring the same as automobile parts such as door bidding, fuel pump fitting, front suspension bush, oil seal etc. and availed export benefit by way of Duty Entitlement Pass Book (DEPB) Scheme.
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