Collector of Central Excise Vs. Maksons Fine Chem P. Ltd.

Collector of Central Excise vs Maksons Fine Chem P. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 06, 1998

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Citation: sooperkanoon.com/14621
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 06, 1998
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

Maksons Fine Chem P. Ltd.

Legal References

Reported In: (1999)(114)ELT32Tri(Mum.)bai

Excerpt

1. the question for consideration in this appeal is whether by filing a declaration specified in rule 57g before the range superintendent the requirements of that rule has been satisfied or not. in the order impugned in the appeal collector (appeals) has relied upon circular of the board for providing that circular does not suffer.2. the ground in the appeal is that the rule 57g specifies the assistant collector or the authority with whom the declaration is to be filed and that therefore declaration filed before the range superintendent does not meet this requirement.3. we have heard the departmental representative. respondent absent and unrepresented.4. the board has issued a circular specifically making a declaration before the superintendent acceptable, the context of the circular was communicated by trade notice to the assessee, it is not settled that such circular is binding upon the department. therefore the assessee's declaration filed before the superintendent has to be accepted. the commissioner has correctly relied upon the circular of the board.

Full Judgment

1. The question for consideration in this appeal is whether by filing a declaration specified in Rule 57G before the Range Superintendent the requirements of that rule has been satisfied or not. In the order impugned in the appeal Collector (Appeals) has relied upon circular of the Board for providing that circular does not suffer.

2. The ground in the appeal is that the Rule 57G specifies the Assistant Collector or the authority with whom the declaration is to be filed and that therefore declaration filed before the Range Superintendent does not meet this requirement.

3. We have heard the departmental representative. Respondent absent and unrepresented.

4. The Board has issued a circular specifically making a declaration before the Superintendent acceptable, the context of the circular was communicated by trade notice to the assessee, it is not settled that such circular is binding upon the department. Therefore the assessee's declaration filed before the Superintendent has to be accepted. The Commissioner has correctly relied upon the circular of the Board.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Collector of Central Excise vs Maksons Fine Chem P. Ltd. Same Subject Excise

Excise Has been