Jyoti Structures Ltd. Vs. Commissioner of Customs and

Jyoti Structures Ltd. vs Commissioner of Customs and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 06, 2001

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Citation: sooperkanoon.com/26584
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 06, 2001
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Jyoti Structures Ltd.

Respondent

Commissioner of Customs and

Excerpt

1. the commissioner (appeals) dismissed the appeal before him for failure to deposit the entire duty and penalty as ordered by him on the stay application filed by the appellant before him.2. the original authority has demanded the duty on the bolts and nuts that the applicant purchased from outside and supplied to the buyers of the parts of electrical transmission towers in order for these to be assembled and erected at site. the contention of the counsel for the applicant that no duty is payable upon bought out item that it did not manufacture is prima facie acceptable.3. accordingly we set aside the order of the commissioner (appeals), allow the appeal and restore the appeal to him for disposal on merits, without insisting on any deposit, in due course.

Full Judgment

1. The Commissioner (Appeals) dismissed the appeal before him for failure to deposit the entire duty and penalty as ordered by him on the stay application filed by the appellant before him.

2. The original authority has demanded the duty on the bolts and nuts that the applicant purchased from outside and supplied to the buyers of the parts of electrical transmission towers in order for these to be assembled and erected at site. The contention of the counsel for the applicant that no duty is payable upon bought out item that it did not manufacture is prima facie acceptable.

3. Accordingly we set aside the order of the Commissioner (Appeals), allow the appeal and restore the appeal to him for disposal on merits, without insisting on any deposit, in due course.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Jyoti Structures Ltd. vs Commissioner of Customs and Same Subject Land Acquisition