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Documents citing Shree Bhagwati Steel Rolling Mills vs Commr. Of C. Ex. on 30 October, 2006

Shri Anoop Thapar, Director vs Cce, Ludhiana on 19 May, 2014

In this judgment Honble Gujarat High Court also considered the contrary view expressed by Honble Punjab & Haryana High Court in the case of Shree Bhagwati Steel Rolling Mills vs. Commissioner reported in 2007 (207) E.L.T. 58 (P&H) and relying upon the Apex Court judgment in the case of Rayala Corporation (P) Ltd. vs. Director of Enforcement reported in AIR 1970 SC 494 held that the view expressed by Honble Punjab & Haryana High Court in the case of Shree Bhagwati Steel Rolling Mills vs. Commissioner (supra) is not correct. In view of this judgment of Honble Gujarat High Court, the impugned order upholding the duty demand against M/s Thapar Concast Ltd. alongwith interest, imposing penalty on them and also imposing penalty on Shri Anoop Thapar, Director M/s Thapar Concast Ltd. and ordering confiscation of the goods seized from M/s Thapar Concast Ltd. would not be sustainable and hence the same is set aside.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

Jalan Castings Pvt Ltd vs -Varanasi on 18 August, 2023

"4.1 I have gone through the records .. It is observed that the adjudicating authority, vide the impugned Order has allowed the refund, in favour of the appellant, in pursuance of aforesaid Final Order No A/71947/2018-EX (DB) dated 07.08.2018 of the Hon'ble CESTAT, Allahabad, wherein the appeal of the appellant was allowed with consequential benefit, holding that the compounded levy scheme is an independent scheme & general provisions are not applicable and excess duty paid under the compounded levy scheme is to be treated as excess deposit. It is further 2 Excise Appeal No.70728 of 2019 observed that the Hon'ble Supreme Court in the case of Shri Bhagwati Steel Rolling Mills vs Commissioner of C. Ex [2015 (326) ELT 209 (SC)], inter alia, held at para 30 to 31, as under.
Custom, Excise & Service Tax Tribunal Cites 36 - Cited by 0 - Full Document

Prem Khalsa Iron And Steel Mills vs Cce Chandigarh on 29 January, 2015

He also mentioned judgment of Honble Punjab & Haryana High Court in the case of Shri Bhagwati Steel Rolling Mills Vs. Commissioner reported in 2007 (207) ELT 58 Punjab wherein the same view has been taken and this judgment being the judgment of the jurisdictional High Court, has to be followed and accordingly, even after the omission of section 3A and Rule 96ZP without saving clause, the proceedings for recovery of duty can be initiated.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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