Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-25-1989
Reported in : (1990)(28)LC165Tri(Delhi)
1. M/s. Chandra Industries, G.T. Road, Jalandhar have filed an appeal being aggrieved from order-in-original No. 3/CE/86 dated 24.3.1986 passed by the Collector of Central Excise, Chandigarh.2. Briefly the facts of the case are that M/s. Chandra Industries are manufacturers of Refrigeration and Air-Conditioning Machinery falling under Tariff Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944. On. 30.4.1981, on an information, a contingent of the Divisional Preventive Staff attached to the Central Excise Division, Jalandhar conducted patrolling on the G.T. Road, and kept surveillance over M/s. Chandra Industries, Jalandhar. Nothing untoward was noticed during the course of patrolling but it was learnt from the people sitting in a tea stall near the party's factory premises that the appellants had removed a couple of refrigeration machines from the factory in a truck at about 22.00 hrs. Since the unit was reported to be working for one shift and was supposed to...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-1989
Reported in : (1990)(25)ECC210
..... packed in 30 kgs nett perat page 100: "please infm bbay parties names n bankers faq must 450 now docmt thruat page 61: "re ur tlx faq ship only if docmt 390. rammurthyinfd on phone that helopeningat page 60: "dest. 3 cont of 17.5 faq to bby 1 for one cont pl. qt usd 450 cnf madras ..... . also fr gfcl ww/faq grade shipmt nx week can give 3at page 164: "5 fcl gum rosin ww/faq grade usd 480 240 kg. pkg ttl 90 mt can ship on neptuneat page 122: "gum rosin 'is' grade (similar to 'n' grade) 500 m/t at usd 387 for indonesianat page 101: "offering gum rosin faq/is grade indonesian origin ..... /063 dated 6th october, 1986 and kpl/e/079/86 dated 18th october 1986. the goods covered by the first two invoices both dated 6th october, 1986 and have been shipped on 'dp' and 'da' basis whereas the third bill of entry in the case of sarvodaya rosin works was against l/c no. bf-01-29/86-12 dated 5th .....
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