Collr. of C. Ex. and Cus. Vs. Remco Paper and Board Industries

Collr. of C. Ex. and Cus. vs Remco Paper and Board Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 10, 1997

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Citation: sooperkanoon.com/11348
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jun 10, 1997
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Collr. of C. Ex. and Cus.

Respondent

Remco Paper and Board Industries

Legal References

Reported In: (1997)(94)ELT567TriDel

Excerpt

1. this is an appeal filed by the department against the impugned order passed by collector (appeals), ahmedabad. heard both sides with reference to the appeal filed by the department.2. the respondents were availing benefit in terms of notification no.25/84, dated 1-3-1984 upto 31-3-1986. according to the department the notification no. 138/86, dated 1-3-1986 supercedes the earlier notification and accordingly the respondents are not entitled to benefit for the period march, 1986. on the other hand, the contention of the respondents is that the very notification itself specifies that notification shall come into force from the 1st day of april, 1986.accordingly the respondents were entitled to benefit in terms of old notification upto 31-3-1986. this view was upheld by the collector (appeals) in his impugned order.3. on going through the facts and circumstances, particularly the specific clause that notification 138/86 shall come into force from 1st day of april, 1986/ we concur with the arguments advanced on behalf of the respondents that they were entitled to benefit in terms of old notification upto 31-3-1986. in the view we have taken, the appeal filed by the department is hereby dismissed.

Full Judgment

1. This is an appeal filed by the department against the impugned order passed by Collector (Appeals), Ahmedabad. Heard both sides with reference to the appeal filed by the department.

2. The respondents were availing benefit in terms of Notification No.25/84, dated 1-3-1984 upto 31-3-1986. According to the department the Notification No. 138/86, dated 1-3-1986 supercedes the earlier notification and accordingly the respondents are not entitled to benefit for the period March, 1986. On the other hand, the contention of the respondents is that the very notification itself specifies that notification shall come into force from the 1st day of April, 1986.

Accordingly the respondents were entitled to benefit in terms of old notification upto 31-3-1986. This view was upheld by the Collector (Appeals) in his impugned order.

3. On going through the facts and circumstances, particularly the specific clause that notification 138/86 shall come into force from 1st day of April, 1986/ we concur with the arguments advanced on behalf of the respondents that they were entitled to benefit in terms of old notification upto 31-3-1986. In the view we have taken, the appeal filed by the department is hereby dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collr. of C. Ex. and Cus. vs Remco Paper and Board Industries Same Subject Customs