Commissioner of Central Excise Vs. Triton Valves Ltd.

Commissioner of Central Excise vs Triton Valves Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 27, 1998

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Citation: sooperkanoon.com/12946
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Feb 27, 1998
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Triton Valves Ltd.

Legal References

Reported In: (1998)(100)ELT197TriDel

Excerpt

1. the dispute in the appeal related to assessable value of valves manufactured and cleared by the respondent with bought out items such as dust caps, hex nuts and ring washers. the assistant collector held that valves were sold after fitting the bought-out items and the value of the bought-out items was to be included in the value of the valves.the collector (appeals) held that these items are not component parts of valves since over 90% of the finished products were cleared without the bought-out items fitted on them. department challenged this order before the tribunal. we held that these bought-out items are really component parts of valves and that being so, whether they were fitted or not, would not make any difference. inevitably, the order passed by the collector (appeals) was to be set aside and the appeal allowed.instead, we stated in paragraph 5 that we found no ground to interfere and accordingly dismissed the appeal. this, it is said, is an error on the face of the record which requires to be corrected.2. we agree that the appeal was to be allowed and not dismissed. if only the matter had been pointed out at the end of dictation it would have been corrected then and there. "order passed by the collector (appeals) is set aside and the appeal is allowed."

Full Judgment

1. The dispute in the appeal related to assessable value of valves manufactured and cleared by the respondent with bought out items such as dust caps, hex nuts and ring washers. The Assistant Collector held that Valves were sold after fitting the bought-out items and the value of the bought-out items was to be included in the value of the Valves.

The Collector (Appeals) held that these items are not component parts of Valves since over 90% of the finished products were cleared without the bought-out items fitted on them. Department challenged this order before the Tribunal. We held that these bought-out items are really component parts of Valves and that being so, whether they were fitted or not, would not make any difference. Inevitably, the order passed by the Collector (Appeals) was to be set aside and the appeal allowed.

Instead, we stated in Paragraph 5 that we found no ground to interfere and accordingly dismissed the appeal. This, it is said, is an error on the face of the record which requires to be corrected.

2. We agree that the appeal was to be allowed and not dismissed. If only the matter had been pointed out at the end of dictation it would have been corrected then and there.

"Order passed by the Collector (Appeals) is set aside and the appeal is allowed."

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Triton Valves Ltd. Same Subject Land Acquisition