Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Kotak Chemicals Limited Versus Commissioner of Central Excise & S.T., Surat

2015 (10) TMI 1546 - CESTAT AHMEDABAD

Demand of duty - principle of natural justice - no personal hearing was granted - Held that:- Three show cause notices dated 25.1.2002, 22.10.2002 and 18.2.2003 for the period February 2001 to November 2002, have already decided by the Tribunal, which is upheld by the Hon'ble Supreme Court. In our considered view, the demand of duty on these three show cause notices have already been merged with the Hon'ble Supreme Court decision [2009 (10) TMI 99 - SUPREME COURT]. The appellant is not contestin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ior Advocate and Shri H. Shah, Advocate For The Respondent : Shri J. Nair, Authorised Representative Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant were engaged in the manufacture of Calcium Carbonate Precipitated. According to the appellant, it is classifiable under Heading No. 25.05 of the Central Excise Tariff Act, 1985, nil rate of duty. The department is of the view that it would be classifiable under heading No. 28.36 of Central Excise Tariff Act, 1985 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ns. The appellant challenged the order of the Tribunal before the Hon'ble Supreme Court, which was dismissed as reported in -2009 (243) ELT 321 (SC). In terms of the order of the Tribunal, the adjudicating authority quantified the demand of duty alongwith interest and also imposed penalty on the appellant. By the impugned order, the Commissioner (Appeals) upheld the adjudication order to the extent penalties are set-aside. Hence, the appellant filed this appeal. 2. Learned Senior Advocate on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and no personal hearing was granted. The main contention of the learned Senior Advocate is that earlier the Commissioner (Appeals) decided this issue in favour of the appellant and upheld classification under Chapter 25 vide Order (Appeal) dated 28.11.1990. Thereafter, the Central Excise officers had undertaken search and seized the goods, which was challenged before the Hon'ble Gujarat High Court. By judgment dated 29.09.1994, in Special Civil Application No. 10534 of 1994 (Kotak Chemicals .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s and the demand of duty is not sustainable on this ground alone. He relied upon the following decisions:- (a) Eco Valley Farms & Foods Limited vs. CCE, Pune-II - 2013 (290) ELT 49 (Bom.) (b) Prayagraj Dyeing & Printing Mills Pvt. Limited vs. UOI - 2013 (290) ELT 61 (Guj.) (c) Priya Blue Industries Limited vs. Commissioner of Customs (Prev.) - 2004 (172) ELT 145 (SC.) (d) Ashfa Himarc vs. UOI - 2004 (172) ELT 147 (Del.) (e) Lamifab & Papers Limited vs. CCE & Cus., Aurangabad - 20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the above decisions. 3. On the other hand, the learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the three show cause notices for the period from February 2001 to November 2002 were decided by the Tribunal vide final order dated 23.4.2008 which was upheld by the Hon'ble Supreme Court as reported in 2009 (243) ELT 321 (SC). It is submitted that the Tribunal order is merged with the Hon'ble Supreme Court order and there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version