Milton Plastics Ltd. Vs. Commissioner of Central Excise

Milton Plastics Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 16, 1998

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Citation: sooperkanoon.com/12653
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Jan 16, 1998
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Milton Plastics Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (1999)(113)ELT195Tri(Mum.)bai

Excerpt

1. when the matter was called the ld. counsel shri s.n. sachpal for the applicant submitted that the duty amount involved in this case of rs. 2,51,534/- has already been debited in their personal ledger account.he, however, pleads for an early hearing of the appeal itself because it involves the question of valuation of their finished product namely various articles of plastics intended for house-hold kitchenware use which are classified under chapter 3924.90 of the central excise tariff act, 1985.2. we have heard shri d. gurnani, the ld. dr who has no objection for early hearing of the appeal. we find that the stay application has become infructuous because the duty demand has been debited in their pl account. we are also inclined to grant the plea for early hearing considering that the matter relates to valuation of their excisable goods manufactured by the applicant which has a recurring revenue effect. therefore it is directed that the appeal be posted in the month of march, 1998.

Full Judgment

1. When the matter was called the ld. Counsel Shri S.N. Sachpal for the applicant submitted that the duty amount involved in this case of Rs. 2,51,534/- has already been debited in their Personal Ledger Account.

He, however, pleads for an early hearing of the appeal itself because it involves the question of valuation of their finished product namely various articles of plastics intended for house-hold kitchenware use which are classified under Chapter 3924.90 of the Central Excise Tariff Act, 1985.

2. We have heard Shri D. Gurnani, the ld. DR who has no objection for early hearing of the appeal. We find that the stay application has become infructuous because the duty demand has been debited in their PL Account. We are also inclined to grant the plea for early hearing considering that the matter relates to valuation of their excisable goods manufactured by the applicant which has a recurring revenue effect. Therefore it is directed that the appeal be posted in the month of March, 1998.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Milton Plastics Ltd. vs Commissioner of Central Excise Same Subject Excise