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Central Excise - Tribunal - Case Laws

Showing 54681 to 54700 of 57773 Records

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  • 1990 (11) TMI 274

    ... ...
    ... ... ment) Act, 1985. Therefore, the Assistant Collector rsquo s order is not maintainable in law being without jurisdiction which hits at the very authority for exercising such powers and hence the appeal is allowed on the ground of lack of jurisdiction.

  • 1990 (11) TMI 273

    ... ...
    ... ... Explanation (b)(ii) to Rule 57A. In the circumstances, we do not find anything wrong in the view taken by the Collector (Appeals), which is legally sustainable. We do not see any merit on the Department rsquo s appeal and it is accordingly dismissed.

  • 1990 (11) TMI 271

    ... ...
    ... ... once such a certificate is issued with an emphasis that the unit has obtained the status of a SSI from 01-03-1986, it should be taken as a sufficient fulfilment of the condition to avail the benefit. 8. The appeal in consequence is therefore allowed.

  • 1990 (11) TMI 268

    ... ...
    ... ... and name rsquo of the decision of the Madras High Court is with reference to the Explanation-VIII and is applicable. 5. The orders of the Collector (Appeals) in all the aforesaid appeals are set-aside and the appeals filed by the Revenue are allowed.

  • 1990 (11) TMI 267

    ... ...
    ... ... n No. 132/77-C.E., dated 18-6-1977. In the circumstances, Central Excise Duty was not payable on the yarn in dispute. We, therefore, uphold the impugned order and dismiss the appeal of the Revenue with consequential refund of duty to the respondents.

  • 1990 (11) TMI 263

    ... ...
    ... ... by the respondents. In the light of the view which we are taking it is not necessary to refer to the arguments advanced by both the sides on the question of interpretation of the test reports. 12. The appeal is dismissed as it is devoid of any merit.

  • 1990 (11) TMI 262

    ... ...
    ... ... them. 11. In view of the foregoing discussions, while deciding the merit of the case in favour of the Revenue, we set aside the demand for duty as time-barred and also set aside the penalty as unwarranted. The appeals are disposed of in these terms.

  • 1990 (11) TMI 260

    ... ...
    ... ... the position, the separate value of correcting fluid should be the assessable value of the said product and not the total value of correcting fluid and thinner. In the light of the above findings, we set aside the impugned order and allow the appeal.

  • 1990 (11) TMI 259

    ... ...
    ... ... le value. 18A. We, therefore, direct the Collector to redetermine the assessable value in the light of the above observations and grant consequential relief if any. The appeal is thus allowed partly. In the light of the above penalties are set aside.

  • 1990 (11) TMI 258

    ... ...
    ... ... sense of the term but in the nature of reiteration of the points taken up in the adjudication order which have now been decided in the order. As we have allowed the appeal for the reasons discussed in our order, the Cross Objection gets disposed of.

  • 1990 (11) TMI 256

    ... ...
    ... ... allowing the appeal on the question of limitation cannot be faulted. On the same reasoning, the present appeal cannot be supported. Accordingly, I dismiss the appeal and uphold the Order-in-Appeal passed by the Collector of Central Excise (Appeals).

  • 1990 (11) TMI 254

    ... ...
    ... ... ollector while imposing the penalty had observed in his order that he was taking a lenient view. In the circumstances of the case we feel the leniency should extend further and accordingly we allow the appeal and set aside the order imposing penalty.

  • 1990 (11) TMI 253

    ... ...
    ... ... uthority against which there is no appeal by the revenue, that the assessments were provisional and therefore, there is no question of the claim being time-barred. 7. In the result, the appeals are allowed with consequential refund to the appellants.

  • 1990 (11) TMI 251

    ... ...
    ... ... w prima facie was held by us, while dealing with a similar stay petition filed by M/s. Tata Engineering and Locomotive Co. Ltd. - Order No. 466/90, WRB dated 8-10-1990. In this view, we grant unconditional stay of recovery of duty and penalty amount.

  • 1990 (11) TMI 250

    ... ...
    ... ... ntial relief already permitted by the Collector (Appeals) in respect of duty, although on a different premises, is allowed to remain. 8. In consequence, the Appeal filed by the Revenue is partially allowed, with the modifications spelt out, as above.

  • 1990 (11) TMI 249

    ... ...
    ... ... .00. The products appear to be more appropriately classifiable under Heading 32.14, Sub-heading 3214.00 and, in the state of the evidence on record, I would agree with this conclusion of brother Shri Peeran and the consequent disposal of the appeals.

  • 1990 (11) TMI 247

    ... ...
    ... ... notification and hence benefit is not eligible. In view of this, the order of confirmation of the demand as well as the penalty imposed are not sustainable on merits. We, therefore, allow the appeal and set aside the orders of the authorities below.

  • 1990 (11) TMI 246

    ... ...
    ... ... view of the above finding that the clearances during 1982-83 are less than Rs. 40 lakhs, I would propose an order dismissing the appeal and directing immediate grant of refund. In view of the majority finding, the appeal is allowed by way of remand.

  • 1990 (11) TMI 244

    ... ...
    ... ... d product is not excisable and not covered by Note 2 of Chapter 25 of CET, the question of examining the applicability of Notification No. 217/86 does not arise. The appellants are entitled to succeed in this appeal with consequential relief, if any.

  • 1990 (11) TMI 243

    ... ...
    ... ... oof of either common funding or financial flowback. In these circumstances, we set aside the impugned order and hold that the appellants are entitled to exemption in terms of Notification No. 71/78. 7. The appeal is allowed with consequential relief.

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