Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-09-1993
Reported in : (1994)(70)ELT279TriDel
..... march, 1985 the central government hereby exempts the excisable goods of the description specified in the annexure below and falling under the schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the 'specified goods') and cleared for home consumption on or after the ist day of april in any ..... the purpose of the notification and it refers to excisable goods of the description specified in the annexure below and falling under the schedule to the central excise act. thus the expression "specified goods" appearing in the notification only refers to excisable goods of the description mentioned in the annexure. in other words all goods ..... march, 1985 the central government hereby exempts the excisable goods of the description specified in the annexure below and falling under the schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the "specified goods"), and cleared for home consumption on or after the 1st day of april in any .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-01-1993
Reported in : (1994)(71)ELT923TriDel
..... -1990 (48) e.l.t. 543 are as follows : "the words 'charged to nil rate of duty' appear to have a special significance. section 3 of the central excises & salt act is the charging section. thereunder, it is laid down that duty of such excise on all excisable goods shall be levied and collected at the rates set forth in the ..... show cause notice in so far as it relates to recovery of deemed credit beyond 9-8-1986 is barred by limitation under section 11a of the central excises & salt act. the adjudicating authority has rejected the plea of time bar on the ground that a show cause notice has been issued not under section 11a but under rule 57-1 ..... s.k. sharma, dr for the collector. the appellants who are engaged in the manufacture of steel castings/ingots falling under heading 73.07/72.06 of central excise tariff act, 1985 on 11-4-1986 filed a declaration as required under rule 57g of central excise rules, 1944 in which they declared inputs namely cast iron duplex, ferro manganese, ferro .....
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