Commissioner of Central Excise Vs. L and T (Gould) Ltd.

Commissioner of Central Excise vs L and T (Gould) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 07, 2000

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Citation: sooperkanoon.com/18032
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 07, 2000
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

L and T (Gould) Ltd.

Legal References

Reported In: (2001)(130)ELT916TriDel

Excerpt

1. both the sides agree that the classification of the product, signal conditioning amplifiers has already been settled by the tribunal in the respondents' own case in final order no. e/194/94-b1, dated 30-3-1994 in appeal no. e/1319/92-b 1994 (71) e.l.t. 613 (tribunal). shri r.s.sangia, dr submits that against this order of the tribunal the department has filed an appeal in the supreme court. there is nothing on record that the tribunal's aforesaid order has been stayed or any order has been passed by the apex court reversing that order.2. the period involved is from 1-11-1991 to 23-2-1992. the collector of central excise (appeals) has passed the order following the tribunal's aforesaid decision.3. in the facts and circumstances of the case, we do not find any merit in this appeal filed by the revenue and the same is dismissed. ordered accordingly.

Full Judgment

1. Both the sides agree that the classification of the product, signal conditioning amplifiers has already been settled by the Tribunal in the respondents' own case in Final Order No. E/194/94-B1, dated 30-3-1994 in Appeal No. E/1319/92-B 1994 (71) E.L.T. 613 (Tribunal). Shri R.S.Sangia, DR submits that against this order of the Tribunal the Department has filed an appeal in the Supreme Court. There is nothing on record that the Tribunal's aforesaid order has been stayed or any order has been passed by the Apex Court reversing that order.

2. The period involved is from 1-11-1991 to 23-2-1992. The Collector of Central Excise (Appeals) has passed the order following the Tribunal's aforesaid decision.

3. In the facts and circumstances of the case, we do not find any merit in this appeal filed by the Revenue and the same is dismissed. Ordered accordingly.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs L and T (Gould) Ltd. Same Subject Excise