Delhi Court February 1984 Judgments
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Collector of Central Excise. Vs. Madras Rubber Factory Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1984
Reported in: (1987)(30)ELT291TriDel
1. The present proceedings arise out of a Show Cause Notice dated 6th October, 1980 issued by the Central Government to M/s. Madras Rubber Factory Ltd., Madras (hereinafter referred to as MRF) under Section 36(2) of the Central Excises 5c Salt Act, 1944 (hereinafter referred to as the Act). The notice was in relation to Order-in-Appeal No.1215/80 dated 21-4-1980 passed by the Appellate Collector of Central Excise, Madras, whereby the Appellate Collector disposed of the appeal before him against the order of adjudication dated 24-1-1978 passed by the Assistant Collector of Central Excise, Madras.2. The proceedings initiated with the issue of the aforesaid Show Cause Notice came to be transferred to this Tribunal in terms of Section 35P(2) of the Central Excises & Salt Act for disposal as if it were an appeal filed before it.3. The Supreme Court, in Special Leave Petition (Civil) Nos.1409-10/77, 10108/80 & C.A. Nos. 3195/79 and 6811/83 (The Assistant Collector of Central Excise ...
Structurals and Machineries Pvt. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Feb-01-1984
Reported in: (1984)(17)ELT127TriDel
1. The main question for decision in this appeal to the Tribunal is whether the appellants, who carried out fabrication work in the year 1979-80 without obtaining a Central Excise Licence are entitled to benefit of Notification No. 89/79-C.E., dated 1-3-1979. Respondent has also filed what is described as a cross-objection in which the only prayer is to uphold the order of the Collector, 2. Notification No. 89/79-C.E., dt. 1-3-79 exempts goods falling under T.I. No. 68 cleared for home consumption on or after the first day of April in any financial year by or on behalf of a manufacturer from one or more factories : (a) in the case of first clearances of the said goods upto an aggregate value not exceeding rupees fifteen lakhs, from the whole of the duty of excise leviable thereon; and (b) in the case of the clearances (being clearances of the said goods of an aggregate value not exceeding rupees fifteen lakhs), immediately following the said first clearances of the value of excise lev...
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