Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Mar-06-2003
Reported in : (2003)(87)ECC370
..... that the duty paid in consequence of their having lost to the case before the hon'ble supreme court was within six months from the relevant date and hence under section 11b, the refund be given to them notwithstanding the fact that the earlier case before the supreme court was against them. they contended that in view of changed law by ..... the appellants are engaged in the manufacture of sugar falling under chapter 17 of central excise traffic act, 1985. the appellants claimed the rebate on excess production of sugar for the period 1.12.74 to 30.9.75 under the provisions of notification no. 146/74-ce .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Jan-30-2003
Reported in : (2003)(87)ECC93
..... press v. collector of customs, new delhi, 1994 (72) elt 620 (t) and also the judgment rendered by the hon'ble high court at calcutta, in the case of indian explosives ltd. v. collector of customs, 1992 (60) elt 111 (cal.). on the other hand, ld. jdr has reiterated the correctness of the impugned order of the commissioner.5. ..... to the case of the appellants. therefore, keeping in view of the above referred facts and circumstances, we set aside the penalty imposed on the appellants under section 112(d) of the customs act and reduce the redemption fine to rs. 25,000. except for this modification, the impugned order of the commissioner customs is maintained. the appeal of the ..... 's impugned order-in-original no. s8/205/98-siib dated 4.6.1998. the commissioner of customs had ordered the confiscation of the goods under section 111(d) & (m) of the customs act, but given an option to the appellants for redemption of the same on payment of fine of rs. 1,50,000 and also further imposed penalty .....
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