intel Design Systems P. Ltd. Vs. C.C. Excise, Pune

intel Design Systems P. Ltd. vs C.C. Excise, Pune

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 19, 2001

~1 min read

https://sooperkanoon.com/case/23188

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/23188
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 19, 2001
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

intel Design Systems P. Ltd.

Respondent

C.C. Excise, Pune

Excerpt

1. the application is for restoration of the appeal, ordered to be dismissed, on 3.8.2000 for failure to comply with the terms of the stay order.2. the representative of the applicant hands over written submission.it is first contended in these submissions that failure to deposit the amount was due to "financial crisis". there being no material in support of this claim, it cannot be accepted. the second contention is that, by application of the ratio of the supreme court judgement in cotspun ltd. vs. cce 1999 (113) elt 353, the demand is not sustainable since the duty was paid in pursuance of an approved classification list. this was a ground that was taken before us in the stay application no doubt, for the reason that the supreme court judgement is no longer good law. by virtue of the provisions having retrospective application under section 112 of the finance act, 2000, to the effect that the demand of duty cannot be held invalid solely on the ground that the classification has been approved notwithstanding the judgement to the contrary to any court of law.

Full Judgment

1. The application is for restoration of the appeal, ordered to be dismissed, on 3.8.2000 for failure to comply with the terms of the stay order.

2. The representative of the applicant hands over written submission.

It is first contended in these submissions that failure to deposit the amount was due to "financial crisis". There being no material in support of this claim, it cannot be accepted. The second contention is that, by application of the ratio of the Supreme Court judgement in Cotspun Ltd. Vs. CCE 1999 (113) ELT 353, the demand is not sustainable since the duty was paid in pursuance of an approved classification list. This was a ground that was taken before us in the stay application no doubt, for the reason that the Supreme Court judgement is no longer good law. By virtue of the provisions having retrospective application under section 112 of the Finance Act, 2000, to the effect that the demand of duty cannot be held invalid solely on the ground that the classification has been approved notwithstanding the judgement to the contrary to any Court of law.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties intel Design Systems P. Ltd. vs C.C. Excise, Pune Same Subject Service Tax