Commissioner of C. Ex. Vs. Hfcl (Wireless Div. Unit-ii)

Commissioner of C. Ex. vs Hfcl (Wireless Div. Unit-ii)

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 14, 2006

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Citation: sooperkanoon.com/44088
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: R Abichandani, S T T.V.
Decided On: Nov 14, 2006
Subject: Sales Tax

Case Summary

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

Sales Tax

Key legal issue: Sales Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Respondent

Hfcl (Wireless Div. Unit-ii)

Excerpt

1. since the goods were damaged during the process of manufacture, the observation of the commissioner (appeals) that no duty can be demanded since it would be payable only on finished goods, appears to be correct warranting no stay of the impugned order. the application is, therefore, rejected.

Full Judgment

1. Since the goods were damaged during the process of manufacture, the observation of the Commissioner (Appeals) that no duty can be demanded since it would be payable only on finished goods, appears to be correct warranting no stay of the impugned order. The application is, therefore, rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Hfcl (Wireless Div. Unit-ii) Same Subject Sales Tax Same Judge R Abichandani, S T T.V.