Same Case - Year 1997 - Judgments

Jan 02 1997 (TRI)

Ferro Alloys Corpn. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-02-1997

Reported in: (1999)(110)ELT612TriDel

..... and lumps he had referred to the tribunal s decision in the case of m s ravindra steel ltd nagpur v collector of central excise ..... two products steel ingot and the steel melting scrap were not the same and were known to the trade and commerce by distinct names and ..... essentially in the nature of melting scrap melting scrap is not the same as scrap for melting the steel melting scrap refers to the origin .....

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Dec 01 1997 (TRI)

Mysore Cements Ltd. Vs. Commissioner of Customs

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

Decided on: Dec-01-1997

Reported in: (1998)(101)ELT268Tri(Chennai)

ratio of the full bench of the tribunal in the case of jindal strips v cc bombay reported in 1997 94

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Dec 08 1997 (TRI)

M.L. Shah and Co. (Machinery) P. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-08-1997

Reported in: (1999)(113)ELT554Tri(Mum.)bai

..... with the dismissal 5 it is a fact that two orders on the same issue passed by the same authority were received by the appellant within a short span of each other ..... each other substantial justice deserves to be preferred would apply to the facts of the case in this view we condone the delay allow the appeal and set aside the order .....

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Dec 04 1997 (TRI)

Vibhal Steel (Pvt.) Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-04-1997

Reported in: (1999)(113)ELT245TriDel

..... as barred by time without going into the merit of the case it was brought to my notice that order passed by the ..... have not been auctioned the department is directed not to auction the same during the pendency of the appeal before the commissioner appeals ordered ..... condoned and the matter has not been decided on merit the same is remanded to the concerned commissioner appeals to decide the issue .....

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Dec 04 1997 (TRI)

Sunray Computers (P) Ltd. Vs. Commissioner of C. Ex.

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

Decided on: Dec-04-1997

Reported in: (1999)(112)ELT540Tri(Chennai)

..... is not so includible has been held by the hon ble supreme court in the case of psi data systems limited reported in 1997 89 e l t 3 s c ..... numerical co processor must be regarded as an essential part of the computer but the same cannot be said of dot matrix printers every user of a computer may not require .....

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Dec 04 1997 (TRI)

C.C. Vs. Chamundeshwari Studio and

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

Decided on: Dec-04-1997

Reported in: (1998)(100)ELT264Tri(Chennai)

the impugned order passed by collector appeals and remand the case to the jurisdictional appellate authority for decision on the appeal

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Dec 03 1997 (TRI)

Commissioner of Customs Vs. Mico Ltd.

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

Decided on: Dec-03-1997

Reported in: (1998)(98)ELT150Tri(Chennai)

..... to be considered as a resistance wire it should be shown that the same is accepted in the trade as a resistance wire and is used for ..... shows that the chrome content should be from 15 to 20 in the present case the chrome content is only 1 57 there is also no plea from ..... made by the appellants as to the use of the wire and held the same to be other than resistance wire 9 we observe that for a wire .....

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Dec 02 1997 (TRI)

Cce Vs. Milton Plastics

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-02-1997

Reported in: (1998)(74)LC807Tri(Mum.)bai

..... goods price at wholesale trade and the class of buyers are the same in the first price list assessees claimed trade discount at 10 whereas ..... money or in the form of goods it was practical in both cases there is deduction in the price charged from the buyer he has ..... not discussed when both the price lists are of the same in nature why differentiation in rate of discount arid how it was .....

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Dec 01 1997 (TRI)