Delhi Court July 1985 Judgments
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Collector of Central Excise Vs. Kichha Sugar Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-02-1985
Reported in: (1985)(5)LC1818Tri(Delhi)
1. This appeal, filed under the orders of the Collector of Central Excise, Meerut, is against the order of the Collector of Central Excise (Appeals), New Delhi, in which he had set aside the order dated 16-2-1984 of the Assistant Collector of Central Excise, Rampur.2. The appeal arises out of the provisions of Notification No.132/82-C.E., dated 21-4-1982, which granted a partial exemption (loosely known as "rebate") of duty on excess sugar produced during the period 1-5-1982 to 30-9-1982. The parts of the notification which are relevant to the present case are reproduced below :- "In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, read with Sub-section (4) of Section 50 of the Finance Act, 1982 (14 of 1982), the Central Government hereby exempts sugar, described in column (1) of the Table below and falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty ...
Wadpack Private Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jul-01-1985
Reported in: (1986)(24)ELT151TriDel
1. Briefly stated the facts of the case are that M/s. Wadpack Pvt.Ltd., Bangalore (hereinafter called the appellants) are engaged in the manufacture, inter alia, of corrugated boards which are excisable goods falling under item 17 of the First Schedule to the Central Excises and Salt Act, 1944. The corrugated boards, as aforesaid, are manufactured by the appellants out of Kraft Paper [falling under sub-item (2) of item 17] purchased by them directly from manufactures of such paper and on which the appropriate duty of excise has already been paid. By Notification 15/78 the effective rate of duty on Kraft Paper in force was specified as 37.5%. But certain class of paper manufacturers were however allowed certain concession under Notifications Nos. 128/78 and 129/78 and the duty was paid at the effective rate of 37.5% less the concession available to them.2. The second proviso to Notification No. 46/71 as introduced by Notification No. 14/78 specifies that duty on boards is exempt when m...
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