Commissioner Of C. Ex. vs Rane Engine Valves Ltd. on 2 May, 2003
Equivalent citations: 2003(162)ELT417(TRI-CHENNAI)
ORDER
Jeet Ram Kait, Member
Rane Engine Valve Limited vs The Commissioner Of Central Tax & ... on 28 April, 2023
Author: R.Mahadevan
Bench: R.Mahadevan , Mohammed Shaffiq ... Rane Engine Valve Limited,
represented by V.K.Vijayaraghavan,
Vice President-Finance,
Survey No.22, Red Hills Road,
Madavaram, Tiruvallur District – 601 204. .. Appellant
respondent's counsel cited a case law including Rane Engine Valves Ltd. v. CCE, Chennai
apply to their claim.
i) CCE, Chennai-III v. Rane Engine Valves Ltd .
ii) CCE Raipur v. Indian Ispat Works (P) Ltd ... apply to the refund due.
9. In CCE, Chennai v. Rane Engine Valves Ltd. (supra), the Tribunal held that an amount paid during the pendency
apply to their claim.
i) CCE, Chennai-III Vs. Rane Engine Valves Ltd .
2003 (162) ELT 417 (Tri. Chennai)
ii) CCE, Raipur Vs. Indian Ispat ... apply to the refund due.
9. In CCE, Chenni Vs. Rane Engine Valves Ltd (supra), the Tribunal held that an amount paid during the pendency
judgment of CEGAT Chennai in the case of Commissioner v. Rane Engine Valves Ltd. 2005 (162) ELT 417 and also in view of judgments passed
amnesty under Circular dated 4.1.97. The decisions cited are Rane Engine Valves Ltd. Vs. CCE, Chennai 2003 ( 153) ELT 92 (Tri-Chennai) and Fertilizers ... which were followed in the cases of Rane Engine Valves (supra) and Fertilisers & Chemicals Travancore Ltd. (supra).
7. In the light of our findings
Customs vs Nilachal Concrete Products (P) Ltd. on 18 March, 2005
Equivalent citations: 2005(191)ELT241(TRI-KOLKATA)
ORDER
M.P. Bohra, Member ... relies on the following decisions :
(a) CCE, Chennai III v. Rane Engine Valves Ltd. reported in 2003 57 RLT 191 (CESTAT-Che)
(b) Classic Computer
Hsi Automotive Ltd. vs Cc [Alongwith Appeal No. C/174/2003 ... on 15 November, 2007