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Central Excise - Case Laws

Showing 68661 to 68680 of 70095 Records

  • 1983 (2) TMI 314

    ... ...
    ... ... the intermediate product was covered by Item 13. 15. In the premises, following respectfully, the ratio of the decision in 1980 E.L.T. 704, the Revision has no merits and deserves to be dismissed and I accordingly propose an order of dismissal.

  • 1983 (2) TMI 313

    ... ...
    ... ... two should, for assessment, form one common substance meant to be used as one and actually used so (a primer/paint). 5. We accordingly allow the appeal and direct that the two-pack paint be assessed under Item No. 14-I(5)-Central Excise Tariff.

  • 1983 (2) TMI 308

    ... ...
    ... ... ssed to excise duty prior to their clearance for home consumption. In view of this finding, it is unnecessary for us to go into other arguments of the appellants. 7.  We allow this appeal accordingly with consequential relief to the appellants.

  • 1983 (2) TMI 307

    ... ...
    ... ... e that Jockey Pulleys would be classified under Item No. 68 as done heretofore. The Department will, within two months of communication of this order make necessary adjustment or consequential refund of the excess duty amount paid by the appellants.

  • 1983 (2) TMI 303

    ... ...
    ... ... d the proper forum is that of the Collector (Appeals), Delhi. As such no orders are possible on the stay application before us. 6.  The Tribunal orders accordingly that the records be transferred to the Collector (Appeals), Delhi, for disposal.

  • 1983 (2) TMI 296

    ... ...
    ... ... h, 1983. The appellants will not be granted any adjournment. In case the appellants fail to appeal on the 8th day of March, 1983, or try to seek adjournment without any valid cause the stay petition shall stand vacated on the 8th day of March, 1983.

  • 1983 (2) TMI 292

    ... ...
    ... ... icable to such fabrics subject, of course, to any set-off of duty permissible under the Rules and the applicable notifications. 14.  In the result, the orders of the Appellate Collector of Central Excise is confirmed and the appeal is rejected.

  • 1983 (2) TMI 291

    ... ...
    ... ... e case here”. There is no room, in our opinion, for any doubt as to the intent or meaning of the Notification No. 36/76. 7.  Having regard to the aforesaid discussions, we uphold the order of the Appellate Collector and reject the appeal.

  • 1983 (2) TMI 287

    ... ...
    ... ... e computation of the price for the purpose of excise duty which has been questioned in the appeal, was wrong. 15.  We, therefore, find it to be a case where the appeal has no merits and is liable to dismissal. The same is dismissed accordingly.

  • 1983 (2) TMI 286

    ... ...
    ... ... n application to the Government of India under Section 36 of the Central Excises and Salt Act, 1944 (as then applicable) which, in accordance with Section 35P(2) ibid, is to be proceeded with as if it were an appeal filed before the Tribunal”.

  • 1983 (2) TMI 282

    ... ...
    ... ... of Item 29(i) of the Tariff or not. We, therefore, agree with the lower authorities that I.C. engines designed for forklift trucks are correctly assessable under Item 29(i) of the Central Excise Tariff. 6.  In the result, we reject this appeal.

  • 1983 (2) TMI 281

    ... ...
    ... ... e. We also agree with the argument of the Department that there is no discrimination against the appellants vis-a-vis another manufacturer similarly placed, that is, working under the set off procedure. 5.  In the result, we reject this appeal.

  • 1983 (2) TMI 280

    ... ...
    ... ... uphold the order of the Central Board of Excise and Customs and drop the proceedings initiated by the Central Government with the issue of their show cause notice and as a result the stay issued by the Central Government gets vacated automatically.

  • 1983 (2) TMI 279

    ... ...
    ... ... struck down. In the result the order of the Assistant Collector was not based on a show cause notice issued validly in accordance with the law. 9.  For these reasons, the order of the Appellate Collector is set aside and the appeal is allowed.

  • 1983 (2) TMI 167

    ... ...
    ... ... e foregoing discussion, we set aside the order of the Appellate Collector of Central Excise, Madras and allow the appeal and direct that the consequential relief be granted to the appellant within 60 days from the date of communication of this order.

  • 1983 (2) TMI 166

    ... ...
    ... ... to Rule 20 of the Customs, Excise and Gold Control Appellate Tribunal Procedure Rules, 1982. Both the parties are hereby directed to appear in this court on the 8th day of March 1984. In the result the appellant rsquo s misc. application is accepted.

  • 1983 (2) TMI 162

    ... ...
    ... ... the basis, we hold that the observations expressed by our learned Brother. Shri M. Gouri Shankar Murthy in Para 6 of his proposed Order cannot be valid. Since we are in agreement with him that there are no merits in the appeal, the same is dismissed.

  • 1983 (2) TMI 161

    ... ...
    ... ... ity as welding electrodes under Item No. 50 of the CET. In this view of the matter, the ratios of the judgment cited by the appellants do not, in our opinion, apply to the facts of the present case. 7. In the result, the appeal fails and is rejected.

  • 1983 (2) TMI 54

    ... ...
    ... ... eon on 5th January 1982 was without authority of law. This is patent. 6. Respondents 2 and 3 are, therefore, directed to refund to the petitioner the sum of Rs. 2,71,621/- within eight weeks from today. There shall, however, be no order as to costs.

  • 1983 (2) TMI 53

    ... ...
    ... ... ondition and, therefore, order for destruction was sought for. Mr. Tirodkar has no objection. Leave to the Assistant Collector, Central Excise Division X, Kalyan to destroy the Muddemal Property, i.e. Tobacco found from the warehouse of the Accused.

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