Commissioner of Central Excise, Vs. Rohit Industries

Commissioner of Central Excise, vs Rohit Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 30, 2001

~1 min read

https://sooperkanoon.com/case/23503

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/23503
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 30, 2001
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

Rohit Industries

Legal References

Reported In: (2002)(145)ELT110Tri(Mum.)bai

Excerpt

1. the commissioner central excise (appeals) set aside the demand raised on the ground that containers in which certain inputs were received, were excisable products, once again chargeable to duty on their clearance from the user factory. in holding so he placed reliance upon tribunal judgment in the case of iol ltd. vs. c.c.e. [1993 (68) elt 624]. he also referred to instructions dt. 5.9.86 and 9.12.86 issued by the ministry holding that in such situation excise duty is not chargeable on empty packages. the revenue in stating the grounds of appeal have said nothing regarding the subsequent of the ministry.the cited decision is sought to be distinguished without giving any ground.on perusal of the appeal memorandum we find no material on which the contest can be made of the impugned order. the revenue appeal does not succeed and is dismissed.

Full Judgment

1. The Commissioner Central Excise (Appeals) set aside the demand raised on the ground that containers in which certain inputs were received, were excisable products, once again chargeable to duty on their clearance from the user factory. In holding so he placed reliance upon Tribunal judgment in the case of IOL Ltd. Vs. C.C.E. [1993 (68) ELT 624]. He also referred to instructions dt. 5.9.86 and 9.12.86 issued by the Ministry holding that in such situation excise duty is not chargeable on empty packages. The revenue in stating the grounds of appeal have said nothing regarding the subsequent of the Ministry.The cited decision is sought to be distinguished without giving any ground.

On perusal of the appeal memorandum we find no material on which the contest can be made of the impugned order. The revenue appeal does not succeed and is dismissed.

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