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Central Excise - Tribunal - Case Laws

Showing 54681 to 54700 of 56116 Records

  • 1987 (3) TMI 216

    ... ...
    ... ... sfied that the appellants have not retained the excess duty with themselves, shall re-calculate the refund amount due to the appellants and sanction the same. 7. emsp We allow the appeal in the above terms with consequential relief to the appellants.


  • 1987 (3) TMI 215

    ... ...
    ... ... s, though they may be used in a leather footwear, cannot be called lsquo embellishment for footwear rsquo . Accordingly, the benefit of Notification 29/79-Cus., dated 10-2-1979 is not available to zip fasteners. Consequently the appeals are rejected.


  • 1987 (3) TMI 214

    Revision by Central Government - Review show cause notice - Telephone System....... + More


  • 1987 (3) TMI 213

    ... ...
    ... ... e reduce the penalty to Rs. 1 lakh only. 16. But for the reduction in the amount of penalty as ordered in the preceding paragraph and the possible re-calculation of the duty demand as ordered in paragraph 14 above, the appeal is otherwise dismissed.


  • 1987 (3) TMI 212

    ... ...
    ... ... al commodity known and traded as such. Accordingly, fly ash is liable to excise duty under Tariff Item 68 of the Central Excise Tariff s it then existed. 7. In the result, Appeal No. 1 of the Department succeeds and Appeal No.2 of the Assessee fails.


  • 1987 (3) TMI 211

    ... ...
    ... ... h slurry was either being marketed or was even marketable. For this reason also we hold that the demand for payment of duty on the starch slurry was not justified. 8. Accordingly both appeals are allowed and orders of lower authorities are set aside.


  • 1987 (3) TMI 210

    ... ...
    ... ... ide the order of the Appellate Collector. 16. emsp In the result we hold that no grounds have been established to set aside the order of the Appellate Collector. This appeal is accordingly dismissed and the review notice dated 5-6-1981 is discharged.


  • 1987 (3) TMI 209

    Gold Dealers licence not to be issued as turnover in three preceding years decreasing....... + More


  • 1987 (3) TMI 208

    ... ...
    ... ... horities. 4. emsp Following the decision it is held that the appellants product continued to fall under T.I. 15A(2) of C.E.T. and not T.I. 68 as held by the lower authorities. 5. The appeal is thus allowed with consequential relief to the appellants.


  • 1987 (3) TMI 207

    ... ...
    ... ... arred under third proviso to Section 36(2) of the Act. I, therefore, don rsquo t go into the merits of the issue of classification and order that the notice be discharged and appeal dismissed. Sd/- (K. Prakash Anand) Member New Delhi, Dated 4-3-1987.


  • 1987 (3) TMI 206

    Cinematograph Films - Issue of different Censor Certificate to different version of same feature film immaterial....... + More


  • 1987 (3) TMI 204

    Question whether procedural breach committed by respondent substantive or technical is question of fact and not referable....... + More


  • 1987 (3) TMI 203

    Duty chargeable on the full value of capacitors and resistors....... + More


  • 1987 (2) TMI 517

    ... ...
    ... ... use in respect of such amounts in escalation as may be awarded in the arbitration proceedings now pending between the appellant and the buyers of the ships in question as and when the awards are made. The appeal is allowed subject to that condition.


  • 1987 (2) TMI 406

    ... ...
    ... ... ied again as long as the article remains assessable within the same heading/item/sub-heading. For this reason I set aside the orders of the Appellate Collector and the Assistant Collector and direct the printed containers to be assessed free of duty.


  • 1987 (2) TMI 399

    ... ...
    ... ... of the above discussions, we do not find any force in the contentions of the appellants and the same are untenable. The orders of the lower authorities do not suffer from any infirmity. We, therefore, uphold the impugned order and dismiss the appeal.


  • 1987 (2) TMI 398

    ... ...
    ... ... conditioner or the water cooler. The respondents were also entitled to the benefit of promissory estoppel arising out of the Board rsquo s Tariff Advice. 6. In the circumstances, we discharge the Revision Show Cause Notice and dismissing this appeal.


  • 1987 (2) TMI 395

    ... ...
    ... ... refore, there is no question of the Tribunal exercising its powers for condonation of the delay in preferring the appeals. 3. In this view we hold that these appeals are not maintainable at all and accordingly reject both appeals as not maintainable.


  • 1987 (2) TMI 394

    ... ...
    ... ... nowledge of the ldquo practice rdquo and acquiescence thereto, on the part of the Central Excise department. As such we do not see any reason to interfere with the orders of the lower authorities. 15. The result is both appeals fail and are rejected.


  • 1987 (2) TMI 390

    ... ...
    ... ... emoval. Had he done so, he would have given a penalty to deter the manufacture from repeating a violation that caused a duty loss of over four lakhs of rupees. 9. For these reasons, the orders of the Board and the Collector are quashed and set aside.


 
 
 
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