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Central Excise - Tribunal - Case Laws

Showing 54681 to 54700 of 54938 Records

  • 1983 (10) TMI 263 - CEGAT MADRAS

    D. RAVINDRAMOHAN Versus COLLECTOR OF CENTRAL EXCISE, MADRAS

    ... ...
    ... ... sed gold dealer and hence he is presumed to have the necessary background. In this view of the matter we allow the appeal and direct that the appellant, Ravindramohan, be allowed to be taken as a partner in the gold dealer’s licence No. 15/78.


  • 1983 (10) TMI 262 - CEGAT NEW DELHI

    JAY INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD

    ... ...
    ... ... assessment should have been under 68), the customs and excise is forbidden from saying later that the assessee should not take proforma credit for the duty paid under 15A. Such proforma credit was permissible in the case of goods assessed under 15A.


  • 1983 (10) TMI 261 - CEGAT NEW DELHI

    RAINBOW INDUSTRIES PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BARODA

    ... ...
    ... ... and will frustrate the purpose for which value of clearances are to be computed i.e. to ascertain the size of the Unit. Accordingly, the Board’s decision in Bharat Metal Industries - 1981 (8) E.L.T. 503 - seems to be correct and more logical.


  • 1983 (10) TMI 260 - CEGAT NEW DELHI

    ADVANCE TRANSFORMERS & EQUIPMENTS PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

    ... ...
    ... ... mentioned two orders of the Appellate Collector and dealt with in File Nos. 2118/83 and 2119/83. The third appeal, arising out of the Assistant Collector’s order dated 16-9-1978, as upheld by the Appellate Collector, is dismissed as withdrawn.


  • 1983 (10) TMI 258 - CEGAT NEW DELHI

    COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus CRESCENT DYES & CHEMICALS LTD.

    ... ...
    ... ... to the Department with the enactment of the Finance Act, 1980. In the light of the Supreme Court decision (supra) the Department had no right of appeal in relation to orders communicated to the Collector, Central Excise prior to 11th October, 1982.


  • 1983 (10) TMI 257 - CEGAT BOMBAY

    COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus NIRANJAN BATTERY CORPORATION

    ... ...
    ... ... calculation, and thereafter the refund of duty if the amount of duty paid on recalculation be less than the payable. 6. On careful consideration of all the aspects we see no merit whatsoever in this appeal, and accordingly, we dismiss the same.


  • 1983 (10) TMI 256 - CEGAT BOMBAY

    POWER CABLE INDUSTRIES, BOMBAY Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

    ... ...
    ... ... the Deputy Collector and confirmed by the Collector (Appeals) does not suffer from any illegality and the same is not unjustified on the facts and circumstances proved in this case. 13. In the result this appeal fails and the same is dismissed.


  • 1983 (10) TMI 252 - CEGAT NEW DELHI

    KIRLOSKAR ELECTRIC CO. LTD. Versus COLLECTOR OF CEN. EX., BANGALORE

    ... ...
    ... ... rd would show that the appellants long before the trade notice dated 12-12-1975 know of the correct legal position. In view of the foregoing, no interference in orders passed by the lower authorities is called for. The appeal fails and is dismissed.


  • 1983 (10) TMI 249 - CEGAT NEW DELHI

    INDIAN IRON AND STEEL CO. LTD. Versus COLLECTOR OF CENTRAL EXCISE, CALCUTTA

    ... ...
    ... ... Iron Open Hearth Furance    Steel Ingot Blown Metal Burnt Dolomite ROLLING MILL COMPLEX Steel Ingot                    Steel Products


  • 1983 (10) TMI 248 - CEGAT NEW DELHI

    ARTI PAINTS AND CHEMICALS INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

    ... ...
    ... ... must, therefore, pronounce the order of the Appellate Collector to be wrong and unlawful and set it aside and allow the appeal. 15. The above being our order, we shall not go into the various other arguments advanced before us by the two sides.


  • 1983 (10) TMI 247 - CEGAT NEW DELHI

    SOUTH INDIA CARBONIC GAS INDUSTRIES LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADRAS

    ... ...
    ... ... etermined accordingly. On the above principles the other three factories will have their duty liabilities determined as well. All duties recovered incorrectly as a result of the order of the Assistant Collector shall be refunded to the manufacturer.


  • 1983 (10) TMI 246 - CEGAT NEW DELHI

    NATIONAL RAYON CORPORATION LTD. Versus COLLECTOR OF CENTRAL EXCISE (APPEALS)

    ... ...
    ... ... gure of ₹ 575/- and confirming the view of the Assistant Collector. In the result, we allow this appeal and set aside the impugned order of the Collector (Appeals). The consequent relief, which flows from this order be given to the appellants.


  • 1983 (10) TMI 245 - CEGAT NEW DELHI

    BHARAT PETROLEUM CORPORATION LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

    ... ...
    ... ... ort and not between two ports round the coast of the country. 11. In the light of the above discussions, we see no merit in the appeal which we, therefore, dismiss. 12. A copy of this order should be placed in each of the two appeal files.


  • 1983 (10) TMI 244 - CEGAT NEW DELHI

    GROVE PRODUCTS (FAR EAST) LTD., MADRAS Versus COLLECTOR OF CENTRAL EXCISE, MADRAS

    ... ...
    ... ... ector’s order that he has given due allowance for the limitation aspect. Secondly, the appellants have not adduced any basis for their contention. 8. In the result the orders of the lower authorities are upheld and the appeal is rejected.


  • 1983 (10) TMI 243 - CEGAT NEW DELHI

    COLLECTOR OF CENTRAL EXCISE, BARODA Versus NEW SHORROCK MILLS, NADIAD

    ... ...
    ... ... etween these two items, the appropriate item is obviously the one which is applicable to the goods at the stage at which they are cleared. In this view we consider that the Appellate Collector’s order should be confirmed. We order accordingly.


  • 1983 (10) TMI 242 - CEGAT NEW DELHI

    GUJARAT DYETEX INDUSTRIES, AHMEDABAD Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

    ... ...
    ... ... e of power in the manufacture of finished article manufacture out of such raw material. This decision of the Appellate Tribunal on this question appears to be in direct conflict with the authoritative decisions of the Gujarat and Bombay High Courts.


  • 1983 (10) TMI 241 - CEGAT NEW DELHI

    COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus NIRLON SYNTHETIC FIBRES & CHEMICALS LTD., BOMBAY

    ... ...
    ... ... ufactured out of depolymerisation of oligomers present in wash water. In the result, the Appeal partly succeeds. 14. Before, parting with the case, we place on record the invaluable assistance we had derived from the submissions on either side.


  • 1983 (10) TMI 240 - CEGAT NEW DELHI

    UNION CARBIDE INDIA LTD., MADRAS Versus COLLECTOR OF CENTRAL EXCISE, MADRAS

    ... ...
    ... ... eplacement spares. Inasmuch as the subject parts are designed for being fitted ultimately into machine tools and do the functional work of a tool, we hold that they were correctly covered by Item 51A(iii). 4. Accordingly, we reject this appeal.


  • 1983 (10) TMI 239 - CEGAT NEW DELHI

    GENERAL INDUSTRIAL SOCIETY LTD. Versus COLLECTOR OF CENTRAL EXCISE, WEST BENGAL, CALCUTTA

    ... ...
    ... ... be allowed, in order to avoid double taxation under the same tariff entry. 23. In the result we modify the order of the Appellate Collector as indicated in para 22 above, and direct that consequential relief as due be granted to the appellants.


  • 1983 (10) TMI 238 - CEGAT NEW DELHI

    U-FOAM LTD., HYDERABAD Versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD

    ... ...
    ... ... am, though described as waste and scrap, are smaller pieces of high quality and usable polyurethane foam and hence remain covered by Item 15A(3) “Polyurethane foam” and are liable to duty thereunder. In the result, we reject this appeal.


 
 
 
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