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Central Excise - Tribunal - Case Laws

Showing 55121 to 55140 of 56446 Records

  • 1987 (1) TMI 247

    Compressed with a nominal pressure does not mean a compressed gas....... + More

  • 1987 (1) TMI 245

    ... ...
    ... ... le, including that relating to the period of limitation. Since their refund claim was admittedly out of time (filed beyond one year), the lower authority was correct in rejecting it as time barred. We uphold the impugned order and reject this appeal.

  • 1987 (1) TMI 244

    Concession not admissible when rice bran oil pre-treated outside the factory and its fraction....... + More

  • 1987 (1) TMI 242

    ... ...
    ... ... der aforesaid would show that actual return of the containers is rsquo not relevant nor is the extent of their return. In the circumstances, the department rsquo s pleading is not sustainable in law. 5. emsp We, therefore, dismiss both these appeals.

  • 1987 (1) TMI 217

    Show Cause Notice to owner of goods prior to their confiscation....... + More

  • 1987 (1) TMI 215

    ... ...
    ... ... case concerned with the exemption given under Notification No. 201 of 1979. In view of the reasonings stated by the learned brother and also in the light of the prior decision of the Tribunal, I agree that the departmental appeal should be dismissed.

  • 1987 (1) TMI 214

    ... ...
    ... ... red to above, in which plasticisers have been specifically classified under Item 68 of the Central Excise Tariff. This is not denied by the learned Departmental Representative. 5. In view of the foregoing discussion, this appeal must fail. Dismissed.

  • 1987 (1) TMI 213

    ... ...
    ... ... the importer, to whom the notice was issued beyond the period of six months, cannot be made to pay the duty under Customs Law merely because a copy of the notice was sent to the clearing agent in time. 23. We hold accordingly and dismiss the appeal.

  • 1987 (1) TMI 110

    ... ...
    ... ... finding, Registry shall fix a suitable date for hearing of the appeal before this Bench. Sd/- (I.J. Rao) Member Sd/- (Harish Chander) Member Sd/- (S.D. Jha) Vice-President (J) Dated 16-1-1987 Sd/- (D.C. Mandal) Member Sd/- (V.T. Raghavachari) Member

  • 1986 (12) TMI 333

    ... ...
    ... ... g factory, and so are entitled to the exemption they were denied by the Assistant Collector and the Appellate Collector. 8. emsp The central excise authorities are directed to assess the tipper gear assembly as exempted under Notification 118/75-C.E.

  • 1986 (12) TMI 332

    ... ...
    ... ... Baroda v. Extrusion Processes P. Ltd.). 7. emsp In view of the above rulings, we hold that the Aluminium Dross and Skimmings are not liable to duty under T.I. 68. The notice issued by the Govt. is set aside and the appeal is disposed of accordingly.

  • 1986 (12) TMI 270

    ... ...
    ... ... afresh and disposal in accordance with Law granting relief to the appellants to the extent they are able to establish with the help of such records as are available with them to satisfy the Assistant Collector as to the extent of duty paid on inputs.

  • 1986 (12) TMI 268

    ... ...
    ... ... he correct classification of the impugned yarn is under Item 68 of the Central Excise Tariff. Ordered accordingly. However, recovery will be restricted to the demand as modified per Appellate Collector rsquo s order. Appeal is allowed in these terms.

  • 1986 (12) TMI 267

    ... ...
    ... ... r sub-item (1) as a printing paper. Its very name - map litho printing paper - proclaims it to be a printing paper and not other kinds of paper. It fits more easily into sub-item (1) as a printing paper than into item (2) as all other kinds of paper.

  • 1986 (12) TMI 266

    ... ...
    ... ... ector was correct in his conclusion that the respondents were not the manufacturers for purposes of levy of excise duty though the containers have been manufactured out of raw material supplied by the respondents. Accordingly, we dismiss this appeal.

  • 1986 (12) TMI 256

    ... ...
    ... ... nch Tribunal decision and the Bombay High Court decision, the two products are held more appropriately under Tariff item 12 VN Oil all sorts and not the residuary Tariff item 68. The appeal is thus allowed with consequential relief to the appellants.

  • 1986 (12) TMI 255

    ... ...
    ... ... ion in the quantum of duty payable in terms of the preceding paragraph. To meet the ends of justice, we reduce the penalty to Rs. 50,000/-(Rupees fifty thousand only). 12. emsp Except for the aforesaid modifications, the appeal is otherwise rejected.

  • 1986 (12) TMI 245

    ... ...
    ... ... otherwise that the respondents rsquo goods were in fact sold at the factory gate and not at the dealers rsquo premises. 4. In the circumstances, we are unable to sustain the revision show cause notice and hence discharge it. The appeal is dismissed.

  • 1986 (12) TMI 242

    Impugned order being not been passed so, incapable to be appealed against....... + More

  • 1986 (12) TMI 241

    ... ...
    ... ... e of I.T.C. violation is concerned, I agree with the findings of my learned brother. In the result, the appeal success and the impugned order is set aside. The appeal filed before us is, therefore, allowed with consequential relief to the appellants.

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