i.C. Textiles Ltd. Vs. Commissioner of Central Excise

i.C. Textiles Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 17, 2005

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Citation: sooperkanoon.com/39107
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., Anjaneyulu
Decided On: May 17, 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

i.C. Textiles Ltd.

Respondent

Commissioner of Central Excise

Excerpt

1. after hearing both sides and on considering that the issue involved in this case is the determination of the clearances made under notification no. 8/97 to the dta by this eou to be within the quota cleared by adding the deemed exports and physical actual exports is settled in the assessees favour vide this tribunal's decision in case of shabnam synthetics ltd. v. cce & c, surat i and pasupati spg & wvg mills ltd. v. cce, delhi iii 2004 (178) elt 644 (tri-del). the contra decision relied upon by the ld dr in case of sanju silk mills pvt ltd v. cce, surat 2003 (163) elt 217 (tri-mum) does not enthuse us to order a pre-deposit requirement as prima facie the decision of sanju slik mills has held that notification 8/97, relevant in this case, is not para materia notification 2/985 (sic) 2/95 and the decision was on 2/95.2. since a prima facie case has been made out on merits, full waiver of pre-deposit and stay of recovery is granted.3. both sides are liberty to file early hearing application. this application is disposed of in above terms.

Full Judgment

1. After hearing both sides and on considering that the issue involved in this case is the determination of the clearances made under Notification No. 8/97 to the DTA by this EOU to be within the quota cleared by adding the deemed exports and physical actual exports is settled in the assessees favour vide this Tribunal's decision in case of Shabnam Synthetics Ltd. v. CCE & C, Surat I and Pasupati Spg & Wvg Mills Ltd. v. CCE, Delhi III 2004 (178) ELT 644 (Tri-Del). The contra decision relied upon by the Ld DR in case of Sanju Silk Mills Pvt Ltd v. CCE, Surat 2003 (163) ELT 217 (Tri-Mum) does not enthuse us to order a pre-deposit requirement as prima facie the decision of Sanju Slik Mills has held that Notification 8/97, relevant in this case, is not para materia Notification 2/985 (sic) 2/95 and the decision was on 2/95.

2. Since a prima facie case has been made out on merits, full waiver of pre-deposit and stay of recovery is granted.

3. Both sides are liberty to file early hearing application. This application is disposed of in above terms.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties i.C. Textiles Ltd. vs Commissioner of Central Excise Same Subject Land Acquisition Same Judge S T S.S., Anjaneyulu

Land Acquisition prima facie case Deemed export prima facie Has been