Commissioner of C. Ex. Vs. Rawat Sons and Engineers Pvt. Ltd.

Commissioner of C. Ex. vs Rawat Sons and Engineers Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 04, 1999

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Citation: sooperkanoon.com/15128
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Feb 04, 1999
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 C. Ex.

Respondent

Rawat Sons and Engineers Pvt. Ltd.

Legal References

Reported In: (1999)(106)ELT346TriDel

Excerpt

1. the matter is called. none for the respondents despite the notice of hearing having been issued by the registry on 16-12-1998.2. we have heard shri r.k. sharma, learned dr for the respondents. the learned dr points out that in the impugned order, the lower appellate authority has relied on an earlier order in appeal namely no.94/cal/ll/91, dated 16-5-1991 and thus held that fish nuts are classifiable under tariff heading 7302.90. he points out that the said order dated 16-5-1991 relied upon by the lower appellate authority in the present impugned order, has since been disposed of by the tribunal's east zonal bench vide its order no. a-1252/cal/97, dated 11-9-1997. the tribunal in the said order, has held that the classification of the goods should be under heading 7318.10 and the revenue's appeal was therefore allowed.following the same, we allow this appeal also after setting aside the impugned order.

Full Judgment

1. The matter is called. None for the respondents despite the notice of hearing having been issued by the Registry on 16-12-1998.

2. We have heard Shri R.K. Sharma, learned DR for the respondents. The learned DR points out that in the impugned order, the lower Appellate authority has relied on an earlier order in appeal namely No.94/Cal/ll/91, dated 16-5-1991 and thus held that Fish nuts are classifiable under Tariff Heading 7302.90. He points out that the said order dated 16-5-1991 relied upon by the lower Appellate authority in the present impugned order, has since been disposed of by the Tribunal's East Zonal Bench vide its Order No. A-1252/Cal/97, dated 11-9-1997. The Tribunal in the said order, has held that the classification of the goods should be under Heading 7318.10 and the Revenue's appeal was therefore allowed.

Following the same, we allow this appeal also after setting aside the impugned order.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Rawat Sons and Engineers Pvt. Ltd. Same Subject Land Acquisition