Garware Plastics and Polyester Vs. Cce

Garware Plastics and Polyester vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 12, 1998

~1 min read

https://sooperkanoon.com/case/12854

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/12854
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: U Bhat, S T K.
Decided On: Feb 12, 1998
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Garware Plastics and Polyester

Respondent

Cce

Legal References

Reported In: (1998)(77)LC405Tri(Mum.)bai

Excerpt

1. appellant is absent in spite of notice of hearing. we have heard shri m. ali, jdr.2. the short question arising for consideration is whether on refund of excess duty collected from the buyer and paid to the government, there should be re-determination of the assessable value treating the excess amount as part of the wholesale price and profit in the hands of the manufacturer. the lower authorities have held that there should be redetermination of the assessable value and recomputation of the duty and only the excess on such recomputation is to be refunded. the tribunal has upheld this view in amur dye chem . we find no ground to interfere and accordingly dismiss the appeal.

Full Judgment

1. Appellant is absent in spite of notice of hearing. We have heard Shri M. Ali, JDR.2. The short question arising for consideration is whether on refund of excess duty collected from the buyer and paid to the Government, there should be re-determination of the assessable value treating the excess amount as part of the wholesale price and profit in the hands of the manufacturer. The lower authorities have held that there should be redetermination of the assessable value and recomputation of the duty and only the excess on such recomputation is to be refunded. The Tribunal has upheld this view in Amur Dye Chem . We find no ground to interfere and accordingly dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Garware Plastics and Polyester vs Cce Same Subject Service Tax Same Judge U Bhat, S T K.