iklIn Laboratories Vs. Collector of Central Excise

iklIn Laboratories vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 25, 1993

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Citation: sooperkanoon.com/7162
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 25, 1993
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

iklIn Laboratories

Respondent

Collector of Central Excise

Legal References

Reported In: (1994)(74)ELT896Tri(Mum.)bai

Excerpt

1. for hearing the applicants' appeal on merits, they are required to deposit a sum of rs. 38,745 towards duty, vide order-in-appeal no.gs/26/b e/92, dated 28-7-1993.2. after hearing both the sides, we find the following undisputed factual position: the applicants are a small scale unit availing the benefit of exemption notification no. 175/86-c.e. they also undertake to do the job work on behalf of another manufacturer, who is not entitled to avail the small scale exemption. all the same the value of the clearance effected on job work has also been included for purpose of computing the eligibility of small scale exemption in respect of the applicants' unit. however, the lower authority has denied the small scale exemption on the ground that the person for whom the job work is done is not entitled to avail the small scale exemption.in the circumstances, prima facie we hold that the collector's (appeals) view is not in confirmity with the provisions of notification no. 175/86 and hence we grant stay and waiver of recovery of the duty amount.

Full Judgment

1. For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 38,745 towards duty, vide Order-in-Appeal No.GS/26/B E/92, dated 28-7-1993.

2. After hearing both the sides, we find the following undisputed factual position: The applicants are a Small Scale Unit availing the benefit of exemption Notification No. 175/86-C.E. They also undertake to do the job work on behalf of another manufacturer, who is not entitled to avail the small scale exemption. All the same the value of the clearance effected on job work has also been included for purpose of computing the eligibility of small scale exemption in respect of the applicants' unit. However, the lower authority has denied the small scale exemption on the ground that the person for whom the job work is done is not entitled to avail the small scale exemption.

In the circumstances, prima facie we hold that the Collector's (Appeals) view is not in confirmity with the provisions of Notification No. 175/86 and hence we grant stay and waiver of recovery of the duty amount.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties iklIn Laboratories vs Collector of Central Excise Same Subject Land Acquisition