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Commnr. of Customs And Central Excise, Goa Versus M/s. Dempo Engineering Works Ltd.

2015 (4) TMI 961 - SUPREME COURT

Classification of manufacturing of floating pontoons which it describes as 'Pantoon with spuds' - Classification under 8905.00 or 8907.00 - Held that:- Tribunal was not agreeing with the order of the Commissioner, the order of the Tribunal should hav .....

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notice nor was it argued before the Commissioner and therefore on that ground the Tribunal could not have allowed the appeal. - matter remanded back - Decided in favour of Revenue. - Civil Appeal No.5951/2004 - Dated:- 15-4-2015 - A. K. Sikri And Roh .....

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ebat Kumar Deuria, Adv., Mr Nishant Piyush, Adv. and Mr Vikas Nautiyal, Adv. ORDER The respondent-Company is manufacturing floating pontoons which it describes as 'Pantoon with spuds'. According to the respondent these goods are covered by Ch .....

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The respondent submitted that its product should not be classified under Chapter 8907.00. After giving opportunity to the respondent to file reply and hearing the respondent, the Commissioner passed the Order-in-Original dated 12.3.1996 affirming th .....

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impugned order shows that primary reason given by the Tribunal while allowing the appeal is altogether different ground. The Tribunal has come to the conclusion that the product is not marketable and, therefore, would not attract any excise duty. Aft .....

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