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Central Excise - Case Laws

Showing 68121 to 68140 of 70925 Records

  • 1986 (4) TMI 223

    ... ...
    ... ... ustoms at Rs. 24.60 per kg. (iv) In addition, special excise duty as applicable was leviable. 11.0 emsp In the result, we modify the impugned order to the extent indicated above. The appeal before us is disposed of in the light of the above findings.


  • 1986 (4) TMI 218

    ... ...
    ... ... rcumstances, though I find that the Collector rsquo s order is legal and valid, the demand contained therein is hit by limitation and therefore I allow the appeal only on this ground and direct that consequential relief be extended to the Appellants.


  • 1986 (4) TMI 217

    ... ...
    ... ... rules or statutory notes for classification of composite articles. 8. In the consequence, we set aside the impugned order, restore the classification made by the Assistant Collector, under heading 68.01/16 of the Customs Tariff and allow this appeal.


  • 1986 (4) TMI 215

    ... ...
    ... ... r which the refund has been claimed is from 12th June, 1976 to 30th March, 1977. The entire claim for refund is well within the period of limitation. 8. In view of our foregoing findings, appeal is allowed with consequential relief to the appellants.


  • 1986 (4) TMI 211

    ... ...
    ... ... the second time that refund should become payable. 6. emsp Accordingly, we direct that the respondent rsquo s claim for refund should be transferred to the place of origin for processing the claim for refund. 7. The appeal is allowed in these terms.


  • 1986 (4) TMI 186

    ... ...
    ... ... es of the case, I exercise the discretion against the appellant and uphold the finding of the authorities below in absolutely confiscating the said goods. In the result, except for the modifications indicated above, the appeal is otherwise dismissed.


  • 1986 (4) TMI 182

    ... ...
    ... ... sp It stands to reason that I should prefer to follow the decisions of the Hon rsquo ble Supreme court adverted to and discussed hereinbefore rather than the decisions cited and relied upon for the appellant. In the premises, the appeal is dismissed.


  • 1986 (4) TMI 179

    ... ...
    ... ... have to be construed and interpreted strictly. The learned Advocate rsquo s argument that the spirit of the notification has to be seen does not help him. In the result, the appeal filed by the Revenue is allowed both on merits as well as limitation.


  • 1986 (4) TMI 178

    Appeal to Appellate Tribunal lies against the order of Collector....... + More


  • 1986 (4) TMI 176

    ... ...
    ... ... ation is found in favour of the appellant herein, we do not feel called upon to go into the other questions argued by the learned Consultant for the appellant. In the result, the impugned order appealed against is set aside and the appeal is allowed.


  • 1986 (4) TMI 174

    ... ...
    ... ... in law since the respondent does not claim to be aggrieved by the impugned order. I should think that the respondent has chosen to prefer this cross objection by way of a counter to the appeal. The cross objection in the circumstances, is dismissed.


  • 1986 (4) TMI 155

    ... ...
    ... ... d 24/26-12-1983 passed by the Asstt. Collector is not maintainable in law. In view of the above, I set aside the impugned order passed by the lower authority granting consequential relief, if any to the appellants. The appeal is admitted accordingly.


  • 1986 (4) TMI 77

    ... ...
    ... ... imilar findings. We thus refrain from expressing any view on this, which otherwise also, as already noted, not a subject matter of reference to us. 41. The present reference is answered in terms of the conclusion reached in the foregoing Para No. 39.


  • 1986 (4) TMI 76

    ... ...
    ... ... t the appellants. If any amount in respect of such differential duty has been recovered by the respondents, such amount shall be refunded to the appellants within six weeks from today. The appeal is disposed of accordingly with no order as to costs.


  • 1986 (4) TMI 75

    ... ...
    ... ... such assessment being made, the assessing authority will refund to the appellants any excess amount which may be found to have been recovered by the Revenue. This direction will be carried out by the assessing authority within six months from today.


  • 1986 (4) TMI 70

    Writ jurisdiction - Existence of alternative remedy - Classification list....... + More


  • 1986 (4) TMI 69

    ... ...
    ... ... st at the rate of 12 per cent per annum from the date of collection till the date of payment. 45. Such refund shall be made within three weeks after the service of the plain copy of the operative part of this judgment. 46. Stay asked for is refused.


  • 1986 (4) TMI 68

    ... ...
    ... ... ed February 22, 1972 of the Division Bench of the High Court of Allahabad are set aside and the writ petition is allowed and the reliefs claimed by the appellant in the writ peition are granted. The appellant is entitled to its costs of this appeal.


  • 1986 (4) TMI 67

    Valuation - Tariff values inapplicable when goods produced with customs specifications....... + More


  • 1986 (4) TMI 62

    ... ...
    ... ... er to the reply of the writ petition. Civil Misc. Petition No.1088 of 1986 is declined. 15. For the foregoing reasons, I dismiss Civil Misc. Petition No. 992 and Civil Misc. Petition No. 1083 of 1986 with costs. Counsel fee is assessed at Rs. 500/-.


 
 
 
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