Commissioner of C. Ex. Vs. Bhansali Engg. Polymers Ltd.

Commissioner of C. Ex. vs Bhansali Engg. Polymers Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 20, 2000

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Citation: sooperkanoon.com/19792
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Nov 20, 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 C. Ex.

Respondent

Bhansali Engg. Polymers Ltd.

Legal References

Reported In: (2002)(146)ELT546TriDel

Excerpt

1. revenue filed this appeal against the order-in-appeal passed by the commissioner (appeals). in the impugned order, the commissioner (appeals), after relying upon the decision of the tribunal in the case of bhansali engg. polymers ltd., vide final order no. 925/99-c, dated 13-10-99 [1999 (114) e.l.t. 947 (tribunal)], held that the samples drawn before the rg i stage, are not liable for central excise duty.3. the revenue filed this appeal only on the ground that the appeal has been filed against the earlier decision of the tribunal, but the revenue has not produced any order setting aside or modifying the earlier order of the tribunal. in the absence of any contrary decision, produced by the revenue, we find no infirmity in the impugned order.the appeal filed by the revenue is dismissed.

Full Judgment

1. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals), after relying upon the decision of the Tribunal in the case of Bhansali Engg. Polymers Ltd., vide Final Order No. 925/99-C, dated 13-10-99 [1999 (114) E.L.T. 947 (Tribunal)], held that the samples drawn before the RG I stage, are not liable for central excise duty.

3. The Revenue filed this appeal only on the ground that the appeal has been filed against the earlier decision of the Tribunal, but the Revenue has not produced any order setting aside or modifying the earlier order of the Tribunal. In the absence of any contrary decision, produced by the Revenue, we find no infirmity in the impugned order.

The appeal filed by the Revenue is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Bhansali Engg. Polymers Ltd. Same Subject Excise