Judgements by shashank

Section 130E of the Customs Act, 1962

shashank 04 March 2011 at 15:21

This appeal, under Section 130E of the Customs Act, 1962 (for short “the Act”), is directed against order dated 18th February, 2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, as it existed at the relevant time, (for short “th

Posted in Custom | 5540 Views

The Commissioner of CE Visakhapatnam Versus M/s Mehta & Co.

shashank 14 February 2011 at 14:47

The present appeal filed by the appellant – Commissioner of Central Excise, Visakhapatnam arises out of an order dated 28.07.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter referred to

Posted in Excise | 3262 Views

Order of the Customs, Excise and Service Tax Appellate Tribu

shashank 18 December 2010 at 13:11

The facts may be stated in brief here. M/s. Parle Bisleri Pvt., the appellant, manufactures soft drink flavours which are assigned ‘code names’, namely G-44T, L-33A, T-11PC, T-11P, R-66M, K- 55T and L-22L. During the period from years 89-90 to 93-94,

Posted in Community & General | 3341 Views

Classification under Tariff Items of the Customs Tariff Act,

shashank 18 December 2010 at 12:00

The brief facts which give rise to the aforesaid issue are that the Respondent imported Crude Palm Stearin through Kakinada Port and filed Bills of Entry declaring the goods as industrial grade Crude Palm Stearin falling under Ch. Sub Heading No. 15

Posted in Custom | 5140 Views

Rule 173 Q (1) (bb) of the Central Excise Rules, 1944

shashank 11 December 2010 at 17:00

The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of ` 5,37,799 under Rule 57A of the Rules, during August 1998. The notice also called upo

Posted in Excise | 3562 Views