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Central Excise - Case Laws

Showing 68121 to 68140 of 69776 Records

  • 1983 (9) TMI 291

    ... ...
    ... ... der their plea of limitation, and we have not done so. 12. In the result, we hold that during the material period the goods under consideration were classifiable under Item 22A. We accordingly allow the appeal and set aside the demand for duty.

  • 1983 (9) TMI 290

    ... ...
    ... ... sification as now determined by the lower authorities as a sequel to the change of the tariff entry of the subject goods, holding hub-bolts and nuts as under T.I. 52 is fully justified. The appeal thus merits dismissal, and is dismissed accordingly.

  • 1983 (9) TMI 284

    ... ...
    ... ... ar structure, chemical identity etc. etc. We are therefore, not satisfied that the demand for duty was sustainable. 5. We set aside the demand and allow the appeal. In view of this we need not deal with any other arguments raised by the appeal.

  • 1983 (9) TMI 283

    ... ...
    ... ... ths from the date of communication of this order. 9. In the above view of the matter, it is not necessary for us to pronounce on the other contentions of the appellants. 10. The appeal is allowed in the light of the directions given above.

  • 1983 (9) TMI 282

    ... ...
    ... ... therefore failed to make a complete and true declaration. The longer time limit of 5 years was therefore correctly applied. 8. We are, therefore, unable to interfere with the decision of the lower authority and accordingly reject these appeals.

  • 1983 (9) TMI 280

    ... ...
    ... ... n trade and consequently its use or predominant use are altogether irrelevant for its classification in Item 65 of the First Schedule. 23. But then, however, in view of the full Bench decision, adverted to earlier, the Appeal has to be allowed.

  • 1983 (9) TMI 279

    ... ...
    ... ... hat the fabric under consideration, which contains 65% of man-made fibres and 35% of cotton, was correctly classifiable under Item 22 of the Central Excise Tariff. We accordingly allow the appeal, with consequential relief to the appellants.

  • 1983 (9) TMI 278

    ... ...
    ... ... ive’s arguments. Keeping in view the facts and circumstances of the case we remand the appeal to the Collector (Appeals) to look afresh into the matter and decide the same in accordance with law. For statistical purposes the appeal is allowed.

  • 1983 (9) TMI 277

    ... ...
    ... ... ter of consent. 5. In the circumstances, we set aside the impugned order. The Asstt. Collector having jurisdiction over the appellants shall adjudicate the matter de novo within a period of 4 months from the date of communication of this order.

  • 1983 (9) TMI 271

    ... ...
    ... ... ly, we uphold the appellant’s plea that their liability was limited to the duty payable in accordance with the rates prescribed in Notification No. 63/72-C.E., and No. 64/72-C.E., and allow these four appeals with consequential relief to them.

  • 1983 (9) TMI 207

    ... ...
    ... ... e by either side, we do not consider it necessary to keep the present appeal pending indefinitely. Following the ratio of the Gujarat and Bombay High Court judgments referred to above, we allow this appeal with consequential relief to the appellants.

  • 1983 (9) TMI 204

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    ... ... to the excise authorities even at this stage to initiate fresh proceedings on the basis that the earlier decisions on the respective classification lists were taken without considering certain material facts, which might have led to a different view.

  • 1983 (9) TMI 196

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    ... ... erroneous and unjustified and therefore, we allow this appeal and set aside the order of the Collector in its entirety. The fine and penalty, if any paid, shall be refunded to the appellants within four months from the date of receipt of this order.

  • 1983 (9) TMI 95

    Parts and accessories - Distinction between - Classification of goods....... + More

  • 1983 (9) TMI 94

    Appeal - Pre-deposit of duty or penalty - Natural Justice - Personal hearing - Valuation - Provisional assessment - Limitation....... + More

  • 1983 (9) TMI 92

    ... ...
    ... ... gistrate has given good reasons for arriving at the conclusions and acquitting the respondents after a warning. In the result, I see no force in this appeal against the order of acquittal. It shall therefore be dismissed. 9. The appeal is dismissed.

  • 1983 (9) TMI 89

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    ... ... visional assessment on the basis that the assessable value declared in the provisional assessment is correct and such finalisation should be completed within a period of four months from today. The respondents shall pay the costs of the petitioners.

  • 1983 (9) TMI 88

    Refund not erroneously granted - Writ - Alternative remedy - Existence of....... + More

  • 1983 (9) TMI 87

    ... ...
    ... ... assistance can be drawn for the interpretation of Rule 56A. 12. Therefore, I hereby quash the orders of the authority. The rule nisi is made absolute. The writ petition is allowed. The petitioner will be entitled to its costs. Counsel s fee Rs. 250.

  • 1983 (8) TMI 299

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    ... ... quo;s order cannot be said to be dealing with the rate of duty or value of goods. In other words for the purposes of Sections 35G and 35L, what is material is the subject-matter of the Tribunal’s order and not the subject-matter of the appeal.

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