Collector Of Central Excise, Baroda vs Kosan Metal Products Limited on 26 October, 1988
Equivalent citations: 1989 AIR 265, 1988 SCR SUPL ... Mukharji
Bench: Sabyasachi Mukharji
PETITIONER:
COLLECTOR OF CENTRAL EXCISE, BARODA
Vs.
RESPONDENT:
KOSAN METAL PRODUCTS LIMITED
DATE OF JUDGMENT26/10/1988
BENCH:
MUKHARJI, SABYASACHI
Kosan Industries Ltd. vs Union Of India (Uoi) And Ors. on 19 March, 1997
Equivalent citations: 1997(70)ECR507(BOMBAY)
Author: S. Radhakrishnan
Bench
Kosan Industries Pvt. Ltd. vs Collector Of Central Excise on 6 March, 2000
Equivalent citations: 2001(130)ELT855(TRI-DEL)
ORDER
Lajja Ram, Member ... this appeal filed by M/s. Kosan Industries Pvt. Ltd., the matter relates to the classification of the product described as Ethylene Oxide Road Tanker
decision of the Apex Court in the case of CCE v. Kosan Metal Products Ltd. 38 E.L.T. 573.
23. Relying upon the Boards ... placed on the decision of the Apex Court in the case of Kosan Metal Products Limited (supra). In that case, by a show cause notice
Court reported in 1988 (38) ELT 573 (SC) in the case of Kosan Metal Products Ltd. He also referred to the judgment ... circumstances of the case, have distinguished the Supreme Court judgment in Kosan Metal Products cited by the other side.
12. Shri Arya, while adopting
reliance on the Supreme Court judgment in Collector of Central Excise v. Kosan Metal Products ... pleaded that the Supreme Court judgment in Re : Kosan Metal Products (supra) would not stand attracted on the facts and circumstances here, and that
relied upon decision of Gujarat High Court in State of Gujarat v. Kosan Gas Company 1992 (87) STC 236. Aggrieved with the aforesaid order petitioner ... learned Counsel for the respondents, of Gujarat High Court in Kosan Gas Company 's case (supra), in our opinion, does not render any assistance
relies upon the following citations :-
( i) Collector of Central Excise, Baroda v. Kosan Metal Products Ltd. [1988 (38) ELT 573 (SC)]
( ii) Vipul Dyes Chemicals ... approved a classification list at lower rates. For example in Kosan Metal 's case the goods had been assessed in the manufacturer
judgment of the Supreme Court in Collector of Central Excise v. Kosan Metal Products Ltd. reported in 1988 (38) ELT 573 (SC) and held that ... Mills case has distinguished the verdict of the Supreme Court decision of Kosan Metal Product Ltd. The Bombay High Court has held that the assessment
Baroda v. Kosan Metal Products Ltd.
3. 1988 ( 35) ELT 349 (SC)-UOI and Ors. v. Madhutmilan Syntex ... Supreme Court in case of C.C.E., Baroda v. Kosan Metal Products Ltd. and Ors. (supra) and the same principle was followed by this
