Commissioner of Central Excise, Vs. Mansi Packaging P. Ltd.

Commissioner of Central Excise, vs Mansi Packaging P. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 02, 2001

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Citation: sooperkanoon.com/26518
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 02, 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

Commissioner of Central Excise,

Respondent

Mansi Packaging P. Ltd.

Excerpt

1. the (sic) in the application for stay of operation of the commissioner (appeals)'s order is only that the order is erroneous.whether it is erroneous or not will be determined at the hearing of the appeal. the issue relates to classification of goods, subsequent to the classification claimed by the manufacturer having been approved. the joint commissioner adjudicating upon the show cause notice demanded duty on goods already cleared. we therefore do not find any ground for staying operation of the order.2. if, as the departmental representative contends, the issue is repetitive, the department may, if so advised, move an application for out of turn hearing.

Full Judgment

1. The (sic) in the application for stay of operation of the Commissioner (Appeals)'s order is only that the order is erroneous.

Whether it is erroneous or not will be determined at the hearing of the appeal. The issue relates to classification of goods, subsequent to the classification claimed by the manufacturer having been approved. The Joint Commissioner adjudicating upon the show cause notice demanded duty on goods already cleared. We therefore do not find any ground for staying operation of the order.

2. If, as the departmental representative contends, the issue is repetitive, the department may, if so advised, move an application for out of turn hearing.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Mansi Packaging P. Ltd. Same Subject Service Tax