Hewlett Packard Vs. Cce

Hewlett Packard vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Decided May 10, 2005

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Citation: sooperkanoon.com/39026
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Judge: S Peeran, J T T.K.
Decided On: May 10, 2005
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

Hewlett Packard

Respondent

Cce

Excerpt

1. the stay application and the appeal are taken up together for disposal as per law, as the issue lies in a short compass. the duty confirmed is rs. 15,905/- and a penalty of rs. 5,000/-. the issue pertains to a claim for equalized freight. the appellant's contention is that they are entitled for claim for seeking deduction on the equalized freight charges and the issue is no longer res integra as the matter has been decided by this bench in the case of bhel v. cce vide final order no. 146/2005 dated 25.1.2005. the tribunal has followed large number of judgements as noted in the said order. the judgements are as follows:majestic auto ltd. v. cce 4. kisan mouldings ltd. v. cce - final order no. 124 - 126/2004 - nb(a) dated 3.3.2004 ld. counsel has also relied on the decisions of this tribunal in the case of west coast paper mills ltd. v. cce 3. on a careful consideration we find that the appellant's claim for seeking deduction on the equalized freight charges is no longer res integra and the issue is covered on the decisions cited above.respectfully following the above ratio we set aside the impugned order and allow this appeal. stay application also gets disposed of accordingly.

Full Judgment

1. The stay application and the appeal are taken up together for disposal as per law, as the issue lies in a short compass. The duty confirmed is Rs. 15,905/- and a penalty of Rs. 5,000/-. The issue pertains to a claim for equalized freight. The appellant's contention is that they are entitled for claim for seeking deduction on the equalized freight charges and the issue is no longer res integra as the matter has been decided by this Bench in the case of BHEL v. CCE vide Final Order No. 146/2005 dated 25.1.2005. The Tribunal has followed large number of judgements as noted in the said order. The judgements are as follows:Majestic Auto Ltd. v. CCE 4. Kisan Mouldings Ltd. v. CCE - Final Order No. 124 - 126/2004 - NB(A) dated 3.3.2004 Ld. Counsel has also relied on the decisions of this Tribunal in the case of West Coast Paper Mills Ltd. v. CCE 3. On a careful consideration we find that the appellant's claim for seeking deduction on the equalized freight charges is no longer res integra and the issue is covered on the decisions cited above.

Respectfully following the above ratio we set aside the impugned order and allow this appeal. Stay application also gets disposed of accordingly.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT · 2005 Same Parties Hewlett Packard vs Cce Same Subject Land Acquisition Same Judge S Peeran, J T T.K.