Commissioner of Central Excise Vs. M/S Tropical Nortec

Commissioner of Central Excise vs M/S Tropical Nortec

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 24, 2001

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Citation: sooperkanoon.com/25171
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 24, 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

M/S Tropical Nortec

Excerpt

1. the appeal challenges the order passed by the appellate authority which inter alia held that allegations made in the show cause notice are either rectifiable or are such that it will not affect the duty paying character of the goods. he held that once the duty paying character of the goods is not in dispute, the modvat credit cannot be denied. this finding has been challenged in the appeal before me.2. i have learned dr as well as representative of the assessee company/respondent before me. shri j.m. noronha, representative of the company, showed me four sets of invoices which has been the subject matter of the assessment and appeal. the inspection of the same reveals that excise duty has been paid at the input stage. this has been revealed and this has also been checked by the dr. he therefore fairly conceded that the impugned order cannot be assailed. hence i dismiss the appeal of the department as not borne out by law and facts.

Full Judgment

1. The appeal challenges the order passed by the appellate authority which inter alia held that allegations made in the show cause notice are either rectifiable or are such that it will not affect the duty paying character of the goods. He held that once the duty paying character of the goods is not in dispute, the modvat credit cannot be denied. This finding has been challenged in the appeal before me.

2. I have learned DR as well as representative of the assessee company/respondent before me. Shri J.M. Noronha, representative of the company, showed me four sets of invoices which has been the subject matter of the assessment and appeal. The inspection of the same reveals that excise duty has been paid at the input stage. This has been revealed and this has also been checked by the DR. He therefore fairly conceded that the impugned order cannot be assailed. Hence I dismiss the appeal of the department as not borne out by law and facts.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs M/S Tropical Nortec Same Subject Excise