Notification - Judgment Search Results

Albert David Ltd. and Dr. D.P. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(100)ECC171

..... case of wockhardt however the adjudicating authority recorded contradictory findings on the question whether notification no 3 2001 ce had retrospective effect while in one place the commissioner ..... observed that the said notification not being an amending notification but a separate notification could not have retrospective effect he recorded a finding in .....

Kapardi Straw Boards Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(95)ECC580

..... the exemption thereunder to parties who were availing exemption under notification no 16 97 they made a representation vide their letter ..... manufacturer has the option to not avail the exemption under this notification and to pay the appropriate duty of excise leviable under ..... decided that since they have exercised the option to remain under notification no 16 97 in the financial year of 1997 98 .....

Bpl Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2004)(97)ECC277

..... their classification declaration declaring all the particulars to claim the benefit of the said notifications and the process of manufacture and clearance have also been verified by the departmental ..... was filed right from january 1997 full description of the equipment manufactured and exemption notification claimed was indicated in classification list department was aware of the size of the .....

Superintendent of Central Excise and ors. Vs. Texmaco Limited and anr.

Court: Kolkata

Reported in: 2004(4)CHN167,2004(176)ELT93(Cal)

..... not entitled to obtain the benefit of two exemptions under notification no 217 86 ce dated 2nd november 1986 which were ..... 1944 the central government hereby makes the following amendments in the notification of the government of india in the ministry of finance ..... go into even then no duty being leviable under the said notification issued under rule 8 1 being altogether independent separate distinct .....

Hanil Era Textile Ltd. and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(171)ELT33Tri(Mum.)bai

..... of inputs namely furnace oil hsd lubricating oil indigenously procured by denying benefit of exemption notification no 1 95 together with interest proposing confiscation of capital goods and proposing imposition ..... board for consumption distribution in domestic tariff area thus violating the condition of the notification in question one the above basis show cause notices were issued to the various .....

Jodhraj Baid Vs. State of Mizoram and ors.

Court: Guwahati

..... nagaland and to the tribal areas however providing that the concerned state government might by notification apply such provisions or any one of them with such supplemental incidental or consequential ..... modification as might be specified in the notification 11 mr dutta emphasised that the powers of sessions judge and district magistrate are .....

Cce Vs. Shaktiman Cement Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(117)LC1034Tri(Delhi)

..... conclusion that the assessee was entitled to enjoy the benefit of notification no 1 93 upto clearances of rs 50 lakhs and after ..... consignment the order has held that after enjoying the benefit of notification no 1 93 upto a clearance of 50 lakhs the assessee ..... of which a manufacturer avails of the exemption contained in the notification of the government of india in the ministry of finance department .....

Sports and Leisure Apparel Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(180)ELT429TriDel

..... also clearly stated that the condition for textile processors who want to avail exemption under notification is that they do not avail cenvat credit he emphasized that because of explanation 2 ..... penalty is imposable in the present matter as the issue relates to interpretation of exemption notification accordingly we uphold the demand of central excise duty but set aside the penalties imposed .....

Dsl Software India Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2005)(181)ELT250Tri(Bang.)

..... appellant has obtained the necessary certificate after fulfilling the necessary requirements of the exemption notifications the appellants bonded the goods in their units under the customs supervisions all the ..... customs authorities accepting the claim of the appellants for entitlement to the relevant exemption notifications the goods have been assembled into modular furniture in the premises of the .....

Damnet Chemicals Pvt. Ltd., N.J. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(182)ELT225Tri(Mum.)bai

..... commissioner therefore cannot be upheld f reliance on dictionary meanings is wholly irrelevant as the notification itself defines lubricating oil thus the correct test is has the product adopted by ..... 84 that the approval of the classification list granting the benefit of the small scale notification presumes the necessary inquiries were conducted by the department as would entitle the assessee .....