Sharma Textiles Vs. Commissioner of Central Excise

Sharma Textiles vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 20, 2001

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Citation: sooperkanoon.com/21036
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Feb 20, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Sharma Textiles

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2001)(134)ELT421Tri(Mum.)bai

Excerpt

1. the question for consideration in this appeal is whether, in calculation the value for clearances made by the appellant for the purpose of notification 1/93, it is the date on which the textured polyester yarn manufactured by the appellant was notified as being eligible for the benefit of the notification,or the date on which the appellant opted for the notification, that is to be reckoned.2. this issue has been decided by the madras bench of the tribunal in cce, coimbatore vs. sri kumaran spinners p. ltd 1997 (73) ecr 894, holding that it is the clearances from the date on which the manufacture opts for the exemption that should be reckoned.3. we therefore allow the appeal and set aside the impugned order.consequential relief according to law.

Full Judgment

1. The question for consideration in this appeal is whether, in calculation the value for clearances made by the appellant for the purpose of notification 1/93, it is the date on which the textured polyester yarn manufactured by the appellant was notified as being eligible for the benefit of the notification,or the date on which the appellant opted for the notification, that is to be reckoned.

2. This issue has been decided by the Madras Bench of the Tribunal in CCE, Coimbatore vs. Sri Kumaran Spinners P. Ltd 1997 (73) ECR 894, holding that it is the clearances from the date on which the manufacture opts for the exemption that should be reckoned.

3. We therefore allow the appeal and set aside the impugned order.

Consequential relief according to law.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Sharma Textiles vs Commissioner of Central Excise Same Subject Excise