Collector of Central Excise Vs. Gujarat High Tech Ind. Ltd.

Collector of Central Excise vs Gujarat High Tech Ind. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 09, 1995

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Citation: sooperkanoon.com/8785
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Oct 09, 1995
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

Gujarat High Tech Ind. Ltd.

Legal References

Reported In: (1995)(80)ELT652TriDel

Excerpt

1. in this misc. application, the ld. commissioner is seeking early hearing of the appeal on the ground that the classification of sulphate resistant portland cement is involved in the appeal and has got a recurring effect. they had made an application for stay which was rejected by the tribunal by order 22-8-1995. however, the tribunal had granted the commissioner liberty to file an application for early hearing. in this application, the ld. collector has submitted that there is a recurring liability and therefore, he requested for early hearing as classification of the impugned goods are involved. we have considered the submissions. in view of the facts and circumstances and classification of impugned goods involve in this case and the matter having recurring effect and stakes are high, we grant the request for early hearing in this case. appeal to come up for hearing on 12-1-1996.notice to be issued. both sides shall file complete paper book in this before the date of hearing.

Full Judgment

1. In this misc. application, the ld. Commissioner is seeking early hearing of the appeal on the ground that the classification of Sulphate Resistant Portland Cement is involved in the appeal and has got a recurring effect. They had made an application for stay which was rejected by the Tribunal by order 22-8-1995. However, the Tribunal had granted the Commissioner liberty to file an application for early hearing. In this application, the ld. Collector has submitted that there is a recurring liability and therefore, he requested for early hearing as classification of the impugned goods are involved. We have considered the submissions. In view of the facts and circumstances and classification of impugned goods involve in this case and the matter having recurring effect and stakes are high, we grant the request for early hearing in this case. Appeal to come up for hearing on 12-1-1996.

Notice to be issued. Both sides shall file complete paper book in this before the date of hearing.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Central Excise vs Gujarat High Tech Ind. Ltd. Same Subject Excise