Tribunal in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd., 2000 (67) ECC 643 (T) : 2000 (117) ELT 571, wherein ... expressed by the Tribunal in the case of M/s. ACC Ltd., 2001 (133) ELT 357, wherein the Tribunal held that there is no provision
Commissioner (A) has
/2001- Plywood 146/2001 rejected the departmental
Mum Ltd. -Mum appeal filed on the ground
of improper authorisation
under Section ... Penalty
not imposed for suppre-
ssion of production.
________________________________________________________________________________________
46. E/1544 ACC Ltd. 62,885/- Commissioner (A) has
/2001- rejected the departmental
Mum appeal filed
Machine Tools Ltd. v. CCE, Bangalore , reported in 1998 (103) E.L.T. 378, regarding procedure under Rule 173L.
( 18) United Phosphorous Ltd ... when duty was paid by assessee after withdrawal of exemption.
( 22) ACC Ltd. v. CCE, Jamshedpur , reported in 2001 (130) E.L.T. 277, wherein
goods under Rule S7Q.
41.
E/l 537/2001-Mum
Maharashtra Electrosmelt Ltd.
38,003/-
Commissioner (A) has rejected
the departmental appeal on the ground ... imposed for suppression of production
46.
E/1544/2001-Mum
ACC Ltd.
62,8857-
Commissioner (A) has rejected
the departmental appeal on the ground
CEGAT)] and ACC Ltd. v. Commissioner of Central Excise, Raipur - 1999 (108) E.L.T. 169 (T).
3.2 As regards, button bit hydraulic excavator ... Registration Certificate issued by the Department." In the case of ACC Ltd. v. Commissioner of Central Excise, Raipur , which was also followed
Tribunal in the case of Commr. of Central Excise, Chandigarh v. ACC Ltd. wherein bull-dozers were held to be eligible capital goods by observing
used machinery is not excisable goods.
( b) Hindustan Petroleum Corporation Ltd. v. CCE reported ... fittings etc. is not liable to any Central Excise duty.
( d) ACC Ltd, v. CCE reported
Tribunal's judgment rendered in the case of ACC Ltd. v. CCE, Bhopal , reported in 2001 (133) E.L.T. 375 (Tri. - Delhi
Upper India Steel Mfg. And Engg. Co. Ltd. on 6 October, 2003
Equivalent citations: 2004(163)ELT482(TRI-DEL)
JUDGMENT
P.S. Bajaj, Member ... following decisions-
1. M/s . Singh Alloys & Steel Ltd. v. ACCE, Cal.; 1993 (66) ELT 594;
2. Kesari Steel
High Court of Madras in the matter of India Pistons Ltd. v. ACC, Madras , 2000 (117) ELT 545 (Mad) wherein the Hon'ble High
