Commr. of Cus. Vs. Gujarat State Fert. and Chem. Ltd.

Commr. of Cus. vs Gujarat State Fert. and Chem. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Dec 02, 1999

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Citation: sooperkanoon.com/17274
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Dec 02, 1999
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commr. of Cus.

Respondent

Gujarat State Fert. and Chem. Ltd.

Legal References

Reported In: (2000)(118)ELT667Tri(Mum.)bai

Excerpt

1. the question proposed in the application by the department whether tribunal's order is legal or proper, by no means is a question of law.the fact that the bombay high court judgment in solar pesticides ltd. v. uoi -1993 (57) e.l.t. 201 on which the tribunal passed its decision, is an appeal to the supreme court is also no ground for reference. in commissioner of central excise v. usha devi -1990 (183) itr 75, the fact that the bench of supreme court which ordered judgment in mafatlal industries -1997 (89) e.l.t. 247 recalling the order considered the question of applicability of the principles of unjust enrichment on captively consumed goods does not effect the judgment of the bombay high court.

Full Judgment

1. The question proposed in the application by the department whether Tribunal's order is legal or proper, by no means is a question of law.

The fact that the Bombay High Court judgment in Solar Pesticides Ltd. v. UOI -1993 (57) E.L.T. 201 on which the Tribunal passed its decision, is an appeal to the Supreme Court is also no ground for reference. In Commissioner of Central Excise v. Usha Devi -1990 (183) ITR 75, the fact that the Bench of Supreme Court which ordered judgment in Mafatlal Industries -1997 (89) E.L.T. 247 recalling the order considered the question of applicability of the principles of unjust enrichment on captively consumed goods does not effect the judgment of the Bombay High Court.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commr. of Cus. vs Gujarat State Fert. and Chem. Ltd. Same Subject Excise