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Cce Vs. Ram Decorative and Industries
Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
U Bhat, S T K.
Feb-13-1998
Excise
(1998)(77)LC403Tri(Mum.)bai
1. The dispute in this appeal relates to what is called "commitment charge" collected by the respondent from buyers who had entered into contract with the respondent for purchase of the excisable goods and failed to...
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Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
Dec-11-1997
Land Acquisition
(1998)(74)LC768Tri(Delhi)
1. Price lists in Part-I filed from time to time in respect of manmade fabrics manufactured by appellant being approved, the goods had been cleared on payment of appropriate duty. It was found that during the...
Tag this Judgment! AI Brief & AskT.i. Diamond ChaIn Ltd. Vs. Cce
Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
U Bhat, S T K.
Dec-18-1997
Service Tax
(1998)(75)LC143Tri(Chennai)
1. Appellant is absent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri M.Ali, JDR and perused the papers.2. Appellant moved nine refund...
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Pratap Steels Ltd. Vs. Cce
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
May-05-1998
MRTP
(1998)(78)LC916Tri(Delhi)
1. The short point for consideration in this appeal is whether the cost of free after-sales-services extended to buyers of tractors manufactured by the appellant should be part of the assessable value or not. Appellant was...
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Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
May-13-1998
Land Acquisition
(1998)(78)LC911Tri(Delhi)
1. The dispute in the appeal relates to inclusion of the cost of free after-sales-services in the assessable value of agricultural tractors manufactured by the appellant and cleared to wholesale dealers.Appellant was keeping back this cost...
Tag this Judgment! AI Brief & AskHero Honda Motors Ltd. Vs. Cce
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
May-13-1998
MRTP
(1998)(78)LC912Tri(Delhi)
1. Appellant, engaged in the manufacture of Hero Honda Motor vehicles was selling the same to various dealers at approved wholesale prices.The dealers were required to attend to three free after-sales service to the buyers. On...
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Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
Aug-18-1998
Service Tax
(1999)(82)LC637Tri(Delhi)
1. These appeals are directed against the common order-in-appeal No.266-273/92 dated 18.3.1992 passed by the Collector (Appeals), New Delhi, dismissing several appeals filed by the appellant against the orders of approval passed by the Assistant Collector...
Tag this Judgment! AI Brief & AskMicronova Pharmaceuticals Pvt. Vs. Collr. of C. Ex.
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
G Agarwal, S T K., R T Lajja
May-31-1996
Excise
(2003)(158)ELT714TriDel
1. The appellants manufacture Patent or Proprietary medicines falling under Chapter 30 of the Central Excise Tariff. They claimed Nil rate of duty for their product Vitamin B Complex Tablets NFI (National Formulary of India) classifying...
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Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
U Bhat, S T K.
Jan-09-1997
Land Acquisition
(1997)(69)LC304Tri(Chennai)
1. Since common question arises for consideration in these appeals, they have been heard together and are being disposed of by this common order. Respondents in these two appeals are absent in spite of notice of...
Tag this Judgment! AI Brief & AskDcm Shri Ram Consolidated Ltd. Vs. Cce
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
U Bhat, S T K.
Sep-09-1998
Land Acquisition
(1999)(81)LC497Tri(Delhi)
1. This appeal is directed against Order-in-Original No. 19/92 dated 31.3.1992 passed by the Collector of Central Excise, New Delhi confirming the demand of Rs. 6,74,385.91 under the proviso to Section 11A(1) of the Central Excise...
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