Questionable - Judgment Search Results

Commr. of Cus. and C. Ex. Vs. Control Textile Co. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the exemption notification since it is a case of exemption from duty there is no question of any liberal construction to extend the term and the scope of the exemption notification .....

Ece Industries Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... transformers calculated the duty and paid the same on 31 5 1999 the top management questioned the above action and after thorough verification it was found that no new transformers were .....

Madura Coats Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... after consulting the relevant tariff heading we find that the input for the product in question was filament yarn thus it appears the subject goods cannot be held to have been .....

Commissioner of Central Excise Vs. Mukat Tanks and Vessels Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2007)(114)ECC47

..... that the evidence available on record does not prove the undervaluation of the goods in question the burden for which rests solely with the department accordingly the oio passed by the .....

Forbes Gokak Mills Limited Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2007)(208)ELT521Tri(Bang.)

..... credit under rule 57a taken on inputs used in the manufacture of final products in question in the above case the supreme court has set aside the decision of the cegat .....

Asil Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2006)(105)ECC322

..... 73 on the finance act against them for the recovery of the service tax the question of appellant disputing the same does not arise 5 i find that the commissioner appeals .....

U.P. State Irrigation Workshop Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... delay is statutorily indicated however since it was not open to the commissioner appeals to question the direction issued by the learned single judge of the jurisdictional high court he was .....

B.S. Refrigeration Ltd. Vs. the Commissioner of Service Tax

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2006)(111)ECC707

..... is ultra vires the finance act 1994 itself and accordingly quashed the sub rule in question in order to get over the provision the finance act 2000 amended the definition of .....

Commissioner of Customs Vs. Finoram Sheets Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(112)ECC551

..... of the scheme they were ready to pay the customs duties as such the only question which remains to be decided in the present appeal is as to whether the benefit .....

Priya Blue Industries Pvt. Ltd. Vs. the Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)(111)ECC101

..... obligatory on the part of the revenue to first prove that the metal coins in question nothing but foreign currency in fact i find that the commissioner appeals does not rely .....