TMI Blog2005 (10) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh any Advocate. This Appeal is against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT ) dated 22nd September, 1999. Briefly stated the facts are as follows :- The Respondents are manufacturers of Resin Bonded Bamboo Mats. one of the inputs for manufacture of this product is Phenol Formaldehyde Resin. By Notification No. 175/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an order dated 1st June, 1992 the Assistant Collector levied duty. This duty was levied not on the ground that the inputs were dutiable as the final product was exempted. The duty was levied on the ground that the clearances exceeded ₹ 30 Lakhs during the relevant period. This was not the basis of the show casue notice. It is well settled law that duty cannot be levied on a basis not set o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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