Collector of Central Excise Vs. Emco Transformers Ltd.

Collector of Central Excise vs Emco Transformers Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 09, 1998

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Citation: sooperkanoon.com/13033
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 09, 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

Collector of Central Excise

Respondent

Emco Transformers Ltd.

Legal References

Reported In: (1998)(104)ELT24TriDel

Excerpt

1. in this appeal the department has challenged the order of the collector (appeals), bombay allowing benefit of notification no.160/86, dated 1-3-1986 in respect of radiators holding that notification only exclude transformers and chokes for flourescent tubes from its purview. according to the collector, radiators, being part of the transformers, are also excluded from the purview of the notification. m/s. emco transformers ltd., respondents have requested for transfer of appeal to west regional bench at bombay. as the appeal is disposed of, their request for transfer of appeal is rejected.2. we have considered the submissions of the department. we are in full agreement with the view expressed by the collector (appeals) that what is excluded from the purview of the notification no. 160/86 is the transformers and chokes for flourescent tubes and not the parts thereof. as the radiators are part of the transformer the benefit of notification no. 160/86 is available to them. in view of this, the appeal filed by the department is hereby dismissed.

Full Judgment

1. In this appeal the department has challenged the order of the Collector (Appeals), Bombay allowing benefit of Notification No.160/86, dated 1-3-1986 in respect of Radiators holding that notification only exclude transformers and Chokes for flourescent tubes from its purview. According to the Collector, radiators, being part of the transformers, are also excluded from the purview of the notification. M/s. EMCO Transformers Ltd., respondents have requested for transfer of appeal to West Regional Bench at Bombay. As the appeal is disposed of, their request for transfer of appeal is rejected.

2. We have considered the submissions of the department. We are in full agreement with the view expressed by the Collector (Appeals) that what is excluded from the purview of the Notification No. 160/86 is the transformers and chokes for flourescent tubes and not the parts thereof. As the radiators are part of the transformer the benefit of Notification No. 160/86 is available to them. In view of this, the appeal filed by the department is hereby dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Central Excise vs Emco Transformers Ltd. Same Subject Land Acquisition