Allied Paints Vs. Collector of Central Excise

Allied Paints vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 20, 1998

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Citation: sooperkanoon.com/13121
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 20, 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

Allied Paints

Respondent

Collector of Central Excise

Legal References

Reported In: (1998)(101)ELT111TriDel

Excerpt

1. the issue for decision in this case is the eligibility of the product described as dry distemper to the benefit of exemption in terms of notification no. 114/73-c.e., dated 30-4-1973.2. we find, as rightly pointed out by the learned counsel for the appellants, that this issue has been settled by the order of the tribunal in the case of rako merchantile traders v. collector of central excise, allahabad reported in 1997 (92) e.l.t. 522 which has been followed by the tribunal in their own case as seen from final order no. 468/97-c, dated 3-9-1997. the tribunal has held that the product is entitled to the benefit of the notification. the order also notes the binding agent is present to the extent of less than 4%. in this appeal also there is no dispute to the claim of the appellants that the binding agent is present to the extent of less than 4%.therefore, the ratio of the earlier orders are fully applicable and following the same, we set aside the impugned order and allow the appeal.

Full Judgment

1. The issue for decision in this case is the eligibility of the product described as dry distemper to the benefit of exemption in terms of Notification No. 114/73-C.E., dated 30-4-1973.

2. We find, as rightly pointed out by the learned Counsel for the appellants, that this issue has been settled by the order of the Tribunal in the case of Rako Merchantile Traders v. Collector of Central Excise, Allahabad reported in 1997 (92) E.L.T. 522 which has been followed by the Tribunal in their own case as seen from Final Order No. 468/97-C, dated 3-9-1997. The Tribunal has held that the product is entitled to the benefit of the Notification. The order also notes the binding agent is present to the extent of less than 4%. In this appeal also there is no dispute to the claim of the appellants that the binding agent is present to the extent of less than 4%.

Therefore, the ratio of the earlier orders are fully applicable and following the same, we set aside the impugned order and allow the appeal.

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