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2018 (7) TMI 2338 - SCH - Central ExciseLiability of the respondent – Assessee to pay additional duties of customs under the Customs Tariff Act, 1975 - HELD THAT:- Having perused the order of the High Court of Delhi which decided the matter in favour of the respondent – Assessee, relying upon the decision of the Delhi High Court in the case of MODI RUBBER LIMITED, MODI NAGAR, UP. AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [1986 (12) TMI 41 - HIGH COURT OF DELHI AT NEW DELHI] and also the decision of this Court in the case of UNION OF INDIA VERSUS AHMEDABAD ELECTRICITY CO. LTD. [2003 (10) TMI 47 - SUPREME COURT], it is opined that the present is a case where the High Court ought to have decided the matter taking into account the provisions of Chapter 40 of the Customs Tariff Act, 1975 read with Chapter Note 6. The present, therefore, appears to be a case of incomplete adjudication and, therefore, would require a fresh adjudication. The order of the High Court is set aside and the appeals are allowed.
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