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2009 (11) TMI 675 - HC - Central ExciseDemand of duty with interest and penalty - manufacture of coconut oil packed and sold in containers up to 200 ml – Held that:- Reading of Ext. P7(b) order indicates that coconut oil packed and sold in packages of capacity up to 500 ml is not liable to be charged with excise duty – in Raymon Glues & Chemicals (1999 (3) TMI 95 - HIGH COURT OF GUJARAT AT AHMEDABAD ) it was held that circulars and departmental clarifications issued by the department cannot operate when the field is occupied by a decision rendered by the Appellate Tribunal - respondents cannot take the stand that they are entitled to depart from the stand taken by the Tribunal in Ext. P7(b) order - petitioner cannot be called upon to pay excise duty on the goods manufactured by them falling within the ambit of Ex. P7(b) order
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