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Documents citing Shankar Sahakari Sakhar Karkhana Ltd. vs Commissioner Of Customs And Central ... on 9 October, 2001

K.V. Mills vs Commissioner Of Central Excise, ... on 9 November, 2001

2. The stay petition and the appeal are also taken up together as the issue has already been decided in assessee's favour by Western Region bench, Mumbai in the matter of Terna shetkari Sahakari Sakhar Karkhana Ltd. v. CCE, Aurangabad reported in 2001 (46) RLT 1079 (CEGAT-Mumbai). As the matter lies in a short compass, after granting waiver of pre deposit, we take up the appeal for final disposal.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 4 - Cited by 1 - Full Document

Godavari Manar Ssk Ltd. vs Commissioner Of Central Excise, ... on 5 November, 2001

3. We find that in the case of Agasti Sahakari Sakhar Karkhana Ltd. v. CCE & C, Aurangabad the Tribunal by the final order No.CII/446-47/WZB/2001 dated 7.3.01 has held in an identical issue that the order challenged in that case was bad in law and has set aside the order holding that only where the normal price does not exist, the question of reference to Valuation Rules would arise. The relevant paragraphs of the above mentioned order are reproduced below:
Customs, Excise and Gold Tribunal - Mumbai Cites 3 - Cited by 0 - Full Document

Purna Sahakari Sakhar Karkhana Ltd. vs Commissioner Of Central Excise, ... on 4 December, 2001

2. On hearing both sides and noting that the Tribunal in the case of Agasti Sahakari Sakhar Karkhana Ltd. v. CCE, Aurangabad [2001 (44) RLT 810], has held that ex-factory prices is required to be adopted unless it is established that it is manipulated price and also noting the case of Morinda Co-op. Sugar Mills v. CCE, Chandigarh [2001 (45) RLT 613] wherein it has been held that transaction value is acceptable and in such a situation the sale price of comparable goods is not to be adopted, we waive pre-deposit requirement and remand the case for decision on merits to the Commissioner (Appeals), who shall pass fresh orders after extending a reasonable opportunity to the appellant of being heard, without insisting on pre-deposit.
Customs, Excise and Gold Tribunal - Mumbai Cites 3 - Cited by 1 - Full Document
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