Case Law Details
Commissioner of Central Excise & Service Tax Vs A.K. Singh (Punjab and Haryana High Court)
Pelican Tobacco Co. Ltd. appeals against CESAT’s jurisdiction in Punjab and Haryana High Court. Analysis of non-compliance with deposit orders and legal process misuse.
In a recent judgment by the Punjab and Haryana High Court, the court addressed a matter involving the Customs, Excise and Service Tax Appellate Tribunal (CESAT) and the Director of M/s Pelican Tobacco Co. Ltd., Mr. A.K. Singh. The appeals were directed against the CESAT’s orders dated 27.08.2018, which restored the appeals of M/s Pelican Tobacco Co. Ltd. without the required pre-deposit. The court, in its analysis, considered the jurisdiction of the Tribunal and the conduct of the Directors in challenging the orders.
Background of the Case
The case originated from a demand/show cause notice issued on 30.04.2010 against M/s Pelican Tobacco Co. Ltd., a company engaged in the manufacture of various cigarette brands. Following a search operation, penalties were imposed on the company and its directors, including Mr. A.K. Singh, under the Central Excise Act, 1944. The order imposed substantial duties and penalties on the company and its directors, with specific directions for the deposit of a significant amount.
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