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Judgment Search Results Home > Cases Phrase: rationale Court: customs excise and service tax appellate tribunal cestat tamil nadu Year: 1995 Page 1 of about 7 results (0.094 seconds)

Aug 25 1995 (TRI)

Joy Foam Pvt. Ltd. Vs. Collector of Central Excise

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

Decided on : Aug-25-1995

Reported in : (1996)(83)ELT72Tri(Chennai)

..... given in the concise oxford dictionary and also in chambers dictionary of science and technology." 2. the learned original authority while holding against the appellants has gone by the following rationale :- "in the instant case, i find that the grease-proof paper is used to cover the surface of the conveyor. the mixture of polyol, t.d.i, and silicon stabiliser .....

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Mar 24 1995 (TRI)

Alagar Polybags Vs. Collector of Central Excise

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

Decided on : Mar-24-1995

Reported in : (1995)LC335Tri(Chennai)

..... even before the availment of key loan facility the appellants had indulged in borrowing of the granules from m/s. eastern polybags and other polybags industries. the thrust of the rationale of the learned lower authority in holding against the appellants is that the appellants had not come on record in regard to the granules which had been borrowed. the question .....

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Jun 09 1995 (TRI)

Collector of Customs Vs. Ponds (India) Ltd.

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

Decided on : Jun-09-1995

Reported in : (1998)(97)ELT293Tri(Chennai)

..... the context of cash compensatory scheme and under that scheme, he has stated, that the mushrooms have been excluded from the scope of the term "vegetable". we observe that the rationale of the learned lower authority cannot be considered as per verse and it cannot be said that prima facie his reasonings is bad in law. the matter involves only a .....

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Dec 28 1995 (TRI)

D.E.i. Ltd. Vs. Collector of Customs

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

Decided on : Dec-28-1995

Reported in : (1996)(85)ELT40Tri(Chennai)

..... effect on the appellants and the appellants who were successors to the transactions with combi, singapore could not be taken to be vouched by the earlier contract going by the rationale of our decision above, we hold that the situation in the present case is not in any way different from that in the case above. i, therefore, hold that ratio .....

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Nov 16 1995 (TRI)

M.V. Enterprises Vs. Collector of C. Ex.

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

Decided on : Nov-16-1995

Reported in : (1996)(83)ELT529Tri(Chennai)

1. this appeal is directed against the order of collector of central excise (appeals), bangalore dated 30-12-1994 confirming the order of the assistant collector of central excise, bangalore dated 28-6-1994 rejecting the appellants' refund claim of rs. 89,511.50. the appellant herein is manufacturing stampings and laminations falling within the ambit of tariff heading 8312 of central excise tariff act, 1985. the appellant cleared 9,255 kgs. of laminations by paying duty of rs. 1,08,561.15 under gate pass no. 7, dated 28th august, 1992. since the goods were defective, they were sought to be returned by the buyer to the appellants factory on 22-9-1992. the appellants, immediately as per rules filed d-3 intimation with the declaration about the receipt of the defective goods. the appellants also declared under the d-3 intimation that the goods will be re-processed within 8 to 12 months from the date of receipt. since the re-processing could not be completed within 6 months as envisaged under rule 173l of the central excise rules, on an application by the appellant, the assistant collector extended the time twice and the time extended finally expired on 22-9-1993. this is evidenced by the communication of assistant collector, dated 21-10-1993. the appellant completed the re-processing and as the goods after being subjected to re-processing emerged as excisable goods and as re-processing amounts to manufacture, the appellant cleared the re-manufactured laminations in terms of .....

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Nov 03 1995 (TRI)

Pcmi Ltd. Vs. Cce

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

Decided on : Nov-03-1995

Reported in : (1996)(63)LC298Tri(Chennai)

1. this appeal is directed against the order of the collector of central excise (appeals), madras, dated 29.9.1983.2. the issue for consideration is whether the sale of goods at different places to the buyers of punjab region could be construed to be the sale to different classes of buyers within the meaning of section 4 of the central excises & salt act, 1944 for the purpose of assessment. on going through the records and after hearing the parties, we find that the facts as appear in the present case are governed by the ratio of the ruling of the special bench in the case of gora mal hari ram ltd. v. cce, delhi . in the present case, the appellants are clearing the goods at a lesser price to the buyers at punjab region and filed separate price list categorizing them as different classes of buyers and the issue is with reference to the acceptability of the price list under the provisions of the act. we also take note of the fact that the price list in question was approved by the department from 1976 to 1982. the special bench dealing with the issue in the case of mis. gora mai hari ram ltd. has observed as under : valuation - classes of buyers - assessee having two different price structures for local and outstation wholesale buyers - prices lower for outstation dealers in order to meet local competition in those regions by providing for freight and local taxes elements - local and outstation wholesale dealers treatable as different classes of buyers when differential based .....

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Oct 08 1995 (TRI)

Hyderabad Bottling Co. (P) Ltd. Vs. Commissioner of C. Ex.

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

Decided on : Oct-08-1995

Reported in : (1996)(83)ELT627Tri(Chennai)

1. by this application, the applicants/appellants have sought for dispensation of pre-deposit of duty of rs. 43,86,814/- demanded in terms of the impugned order. after hearing both the sides in the stay petition since it was felt that the matter could be remanded, the appeal was taken up with the consent of the parties by granting waiver of pre-deposit of duty.2. shri sarabeswara rao, the learned consultant for the appellants pleaded that the appellants have been denied the benefit of modvat credit in respect of glass bottles and crates used in relation to the manufacture of aerated waters for the reason that the appellants had not included the value of these two items in the assessable value of aerated waters. the consultant pleaded that the appellants had furnished data to the original authority and had produced a certificate from the chartered accountant clearly showing the value of glass bottles and crates having been included as aforesaid and the learned lower appellate authority, he pleaded, had taken note of the appellants' pleas in his order and not considered the certificate of the c.a. and produced by the appellants. he pleaded that the ca's certificate shows the inclusion of cost of bottles and crates in the cost of aerated waters as under :3. grates repair charges : 4,81,021 total : 85,48,420 he pleaded that the original authority has misdirected himself in not including the value of breakages of the bottles and the cost of the unserviceable crates for .....

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