Commissioner Of Customs vs Atul Commodities Pvt. Ltd. on 7 April, 2006
Equivalent citations: 2006(202)ELT392(KER)
Author: K.S. Radhakrishnan
Bench
unsustainable. It is accordingly set aside.
(ii) 2009 (5) SCC 46 ( Atul Commodities Private Limited and others vs Commissioner of Customs, Cochin-9 ), wherein
clearly
beyond the powers of the DGFT. In M/s Atul Commodities Pvt. Ltd. and
Ors. v. Commissioner of Customs, Cochin
Talwandi Sabo Power Limited vs Punjab State Electricity Regulatory ... on 4 July, 2017
Apl-32.15
unsustainable. It is accordingly set aside.
(ii) 2009 (5) SCC 46 ( Atul Commodities Private Limited and others vs Commissioner of Customs, Cochin-9 ), wherein
Chennai)
(k) C.C., Cochin v. Atul Commodities Pvt. Ltd.
6. We have gone through the records of the case carefully. The short point
Circuits Limited vs. CCE Belgaum
(b) 2009 (235) ELT 385 (SC) - Atul Commodities Pvt. Limited vs. CC, Cochin
(c) 2003 (156) ELT 819 (Bom) - Narendra
Circuits Limited vs. CCE
Belgaum
(b) 2009 (235) ELT 385 (SC) - Atul Commodities Pvt. Limited vs. CC,
Cochin
(c) 2003 (156) ELT 819 (Bom) - Narendra
view of the judgment of the Apex Court in the case of Atul Glass Industries Pvt Ltd vs. Collector of Central Excise reported ... language of the tariff notification up for consideration in the case of Atul Glass Industries Pvt Ltd (supra) was entirely different and that the judgment
distinct commodity from "electric motor."
2. In view of the judgment of the Supreme Court in Atul Glass and Bombay High Court judgment