Sunways (i) P. Ltd. Vs. Commissioner of Central Excise,

Sunways (i) P. Ltd. vs Commissioner of Central Excise,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 06, 2002

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Citation: sooperkanoon.com/27485
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T Gowri, G Srinivasan
Decided On: Feb 06, 2002
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Sunways (i) P. Ltd.

Respondent

Commissioner of Central Excise,

Legal References

Reported In: (2002)(144)ELT93Tri(Mum.)bai

Excerpt

1. the question as to whether the benefit of notification 6/94 exempting medicaments from duty will be available to goods manufactured during the period between 6-1-1995 to 9-2-1995 has been referred to the larger bench in surya pharmaceutical ltd. v. cc - 2001 (134) e.l.t.776, on account of a conflict between two benches of the tribunal holding contradictory views on the subject.2. in the light of this position, we waive deposit of the duty of rs. 99,957.17 demanded from the applicant on account of medicament that it cleared during the period, and stay its recovery.3. either side to mention as and when the larger bench decision is received.

Full Judgment

1. The question as to whether the benefit of Notification 6/94 exempting medicaments from duty will be available to goods manufactured during the period between 6-1-1995 to 9-2-1995 has been referred to the Larger Bench in Surya Pharmaceutical Ltd. v. CC - 2001 (134) E.L.T.776, on account of a conflict between two Benches of the Tribunal holding contradictory views on the subject.

2. In the light of this position, we waive deposit of the duty of Rs. 99,957.17 demanded from the applicant on account of medicament that it cleared during the period, and stay its recovery.

3. Either side to mention as and when the Larger Bench decision is received.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Sunways (i) P. Ltd. vs Commissioner of Central Excise, Same Subject Excise Same Judge S T Gowri, G Srinivasan