Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(62)ECC591
1. These appeals have been filed against Order-in-Original No. 3/95, dated 29-12-1995 passed by the Commissioner of Central Excise, Delhi.Following are the particulars of the appellants :______________________________________________________________Appeal No. Name of the appellant Referred to asE/ 209/ 96- A M/s. I.T.C. Ltd. ITCE/210/96-A J.N. Sapru -E/211/96-A J. Narayan -E/288/96-A M/s. Asia Tobacco Ltd. ATCE/289/96-A M/s. Hyderabad Deccan Cigarette HDCF Factory Ltd.E/290/96-A M/s. Lakshmi Tobacco Co. LTCE/291/96-A M/s. Reliable Cigarettes RCTI and Tobacco IndustriesE/292/96-A M/s. Master Tobacco Co. MTCE/293/96 M/s. Crown Tobacco Co. CTCE/294/96-A R. Bhoothalingam 2. The particulars of demand of duty proposed in the show cause notice for the period 1-3-1983 to 28-2-1987 and demand confirmed and penalty imposed on the assessees are as follows :-_____________________________________________________________Concern Duty proposed Duty confirmed Penalty Penalty (in rupees) (in rupees) in...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC61Tri(Delhi)
1. In this appeal, the stay application of the appellants was disposed of by this Tribunal's stay order No. E/351/93-B1, dated 29-10-1993. By this order, they were directed to deposit an amount of Rs. 5 lakhs within a period of three months from the date of the order out of the adjudicated amount of Rs. 14,50,267.00. Being aggrieved [by] this order, the appellants had approached the Hon'ble High Court of Rajas-than. The Hon'ble High Court of Rajasthan by their letter dated 10th Feb., 1994 in SB Civil Writ Petition No. 421/94 has set aside the order and remitted the same with the direction "to hear the petitioner on the point of irreparable losses which the company may suffer on account of requirement of the depositing any amount. This contention may also be examined in the light of the provisions of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 and the objects under which such restrictions have been made".2. As a consequence of the above order, the appella...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(25)ECC315
On merits of the cases, these appeals relate to a common issue, viz., interpretation of Notification No. 116/69-CE dated 3.5.69, as amended and determination whether the product "Iso Benzacyl Forte" falling under Central Excise Tariff Item 14-E, manufactured by M/s. Wander India Limited and by M/s. Aphali Pharmaceutical Limited on behalf of M/s. Wander India Limited, and the products (i) Reclor capsules, (ii) Resteclin capsules, (iii) Resteclin tablets, (iv) Resteclin I.M.Injection and (v) Steclin I.M. Injection manufactured by M/s. Sarabhai Chemicals were eligible for the benefit of the aforesaid notification, Hence, these four appeals have been heard together and are being disposed of by this common order. There are other legal points which have been raised along with this main issue and the same are also dealt with and disposed of by this order.2. The facts of the case in Appeal No. ED/SB/1447/83-C are that M/s.Aphali Pharmaceutical Limited, Ahmedabad manufactured patent or proprie...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT532TriDel
1. M/s. Ahmedabad Manufacturing & Calico Printing Co. Limited, Bombay, filed two appeals dated 9th March, 1981 and 31-7-1984 against the order-in-appeal No. 1364/80 and No. 1365/80, dated 20th September, 1980 passed by the Collector of Central Excise (Appeals), Bombay. The original appellants, M/s. Ahmedabad Manufacturing & Calico Printing Co.now call themselves M/s. ILAC Limited, the name of a wholly owned subsidiary of Calico Company. We shall, therefore, deal with this appeal as an appeal by M/s. ILAC Limited.2. The dispute arises in respect of the calcium carbide and the acetylene manufactured by M/s. ILAC Limited. The factory manufactures polyvinyl chloride resin and chlorinated solvents. During the course of the manufacture of these two commodities, certain intermediate compounds and substances are created and are consumed and used in the same factory. The first intermediate substance that comes into existence is calcium carbide. The raw materials used in the manufacture...
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