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Central Excise - Case Laws

Showing 68121 to 68140 of 71727 Records

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  • 1987 (8) TMI 89

    ... ...
    ... ... ed ninety-eight and forty two paise). However, the interest thereon shall be at the rate of 12 per cent per annum from the date of the petition till payment. The payment to be made within 8 (eight) weeks from today. There will be no order for costs.

  • 1987 (8) TMI 88

    ... ...
    ... ... e appropriate authority confirms the demand for the full amount or part thereof, the respondents shall be at liberty to withdraw from the court the amount so confirmed. The balance amount may be withdrawn by the appellants. 12. No order as to costs.

  • 1987 (8) TMI 87

    Whether the proviso to Section 71(1) of the Gold Control Act also relates to primary gold? - Held that - There will be no difficulty in not confiscating the primary gold under the proviso, for after such release the owner of primary gold will not be entitled to retain possession of the same, but will have to dispose it of or convert the same into ornaments. Therefore do not agree with the view expressed by the Division Bench of the High Court tha....... + More

  • 1987 (8) TMI 86

    ... ...
    ... ... of the petition. The bank guarantees given to the Department do stand discharged and the same be cancelled and returned to the petitioners within a period of six weeks from today. In the circumstances of the case, there will be no order as to costs.

  • 1987 (8) TMI 85


  • 1987 (8) TMI 1

    If there has to be any exemption, or classification that necessarily must be done by the legislature and not by virtue of any power to issue exemption notification under Rule 8(1) or (2) of the Central Excise Rules

  • 1987 (7) TMI 537

    ... ...
    ... ... publicity and after sale service during the warranty period should form the basis of assessment. The Asstt. Collector should work out the assessable values on these lines expeditiously and thereafter grant the consequential refund to the respondents.

  • 1987 (7) TMI 474

    ... ...
    ... ... hority is further directed to get the G.S. 13 register, which admittedly is in the custody of the Superintendent of Central Excise, Bhubaneswar, and make the same available in the interests of justice at the time of adjudication. Ordered accordingly.

  • 1987 (7) TMI 472

    ... ...
    ... ... ifferent commodities, with different name, character or use. 3. A part of a cycle tyre is also a part of a bicycle in our opinion that is the more reasonable view. Therefore, we support the order of the Collector (Appeal). 4. This appeal is rejected.

  • 1987 (7) TMI 471

    ... ...
    ... ... e arrived at only after factual verification on further adjudication. 10. Accordingly, the appeal is allowed, the order of the Addl. Collector is set aside and the matter is remanded to him for readjudication in the light of the observations earlier.

  • 1987 (7) TMI 470

    ... ...
    ... ... Revenue should implement this order within six months from the date of receipt of this order by the respondent unless they get a stay from the appellate court. Cross objection filed is in the nature of comments on the grounds of appeal. It is filed.

  • 1987 (7) TMI 469

    ... ...
    ... ... far as the Tribunal is concerned, there would appear no reason to differ with that decision. Following the decision, we dismiss the present appeal. 6. Cross-objection which is in the nature of comments to the ground of appeal is filed as incompetent.

  • 1987 (7) TMI 468

    ... ...
    ... ... oss-objection rsquo to the appeal filed by the Punjab State Electricity Board. Since the relief asked for is upholding the impugned order, there is no cause for filing the purported cross-objection, which is accordingly dismissed as not maintainable.

  • 1987 (7) TMI 461

    ... ...
    ... ... Excises and Salt Act, 1944. We therefore hold that the Collector (Appeals) was right in holding that inasmuch as the appellants manufactured only aluminium medium, the duty was liable to be paid only on that product. The appeal is therefore rejected.

  • 1987 (7) TMI 460

    ... ...
    ... ... ition of strips. The thickness of these wires all exceed one-tenth of the width and, therefore, they are flattened wire rods. 9. It is not lawful to classify them as strips, as they are not strips. The Additional Collector rsquo s order is set aside.

  • 1987 (7) TMI 458

    ... ...
    ... ... ed that the orders of the lower authorities are to be set aside on this ground of time bar itself. It is, therefore, unnecessary to consider the other issues. 6. The appeal is accordingly allowed and the orders of the lower authorities are set aside.

  • 1987 (7) TMI 449

    ... ...
    ... ... classifying the products in issue under item 40 CET and that the Collector (Appeals) erred in setting aside the same. Accordingly, we allow this appeal, set aside the order of the Collector (Appeals) and restore the order of the Assistant Collector.

  • 1987 (7) TMI 447

    ... ...
    ... ... contention. The result would be that the product would continue under Item 22-A itself and there would be no question of the same falling under Item 68 CET. 8. ensp In the result we confirm the order of the Appellate Collector and dismiss the appeal.

  • 1987 (7) TMI 444

    ... ...
    ... ... amended to include laminated textile fabrics there could be no doubt that the product in issue (PVC laminated jute fabric) would fall under Item 22-B. 7. ensp In the circumstances we uphold the orders of the lower authorities and dismiss this appeal.

  • 1987 (7) TMI 443

    ... ...
    ... ... et aside and the matter remitted to the Collector for re-adjudication. 12. ensp In the result both appeals are allowed and order of the Collector set aside, the matter being remitted to the Collector of Central Excise, Meerut for adjudication afresh.

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