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1 - 10 of 11 (0.53 seconds)Jaysynth Dyechem Pvt. Ltd. vs Union Of India on 11 September, 1990
In the case of Jaysynth Dyechem Pvt. Ltd. Vs. Union of India
(1991, 51 ELT 246), the Bombay High Court was construing an exemption
notification in which a proviso similar to the one which is contained in
Notification No. 95/83 was construed by the High Court. The High Court
held that the said proviso deals with the procedure to be followed in availing
of set off of countervailing customs duty paid on imported intermediaries,
but does not import the substantive provision of Rule 56A so as to defeat the
exemption. It is not necessary, in the present case, to go into the question of
interplay of Notification No. 95/83 and Rule 56A. The view taken by us
does not rest on any substantive provision of Rule 56A.
Good Will India Limited And Anr. vs The Union Of India, New Delhi And Ors. on 14 August, 1968
The decision of the Delhi High Court in Good Year India Ltd. Vs.
Union of India (1990, 49 ELT 39) and that of the Bombay High Court in
Jaysynth Dyechem Pvt. Ltd. Vs. Union of India (1991, 51 ELT 246)
referred to by the learned counsel are not of any help to the respondent.
Navin Chemicals Mfg. And Trading Co. ... vs Collector Of Customs on 15 September, 1993
However, before parting with the case, it is necessary for us to advert
to the preliminary objection raised on behalf of the respondent. It is
contended that in the instant case the appeal under Section 35-L(b) does not
lie for the reason that no question arises in the present appeal which has a
relation to the rate of duty of excise or to the value of goods for purposes of
assessment within the meaning of clause (b) of Section 35-L. Reference is
made to the decision in Navin Chemicals Mfg. & Trading Co. Ltd. Vs.
Collector of Customs (1993, 68 ELT 3). In that case, this Court pointed
out that the question to be decided must have direct and proximate
relationship to the rate of duty and to the value of goods for the purposes of
assessment. The contention is that no such question is involved in the
present case. However, the following observations in the same case
deserve notice :
Commissioner Of Central Excise & ... vs M/S Venus Castings (P) Ltd on 5 April, 2000
Incidentally, it may be pointed out that in Commissioner of Central Excise
& Customs vs. Venus Castings (P) Ltd. (2000 4 SCC 206), this Court did
allow such application at the time of hearing of appeal.
Steel Authority Of India Ltd vs Collector Of Central Excise, Bolpur on 20 February, 1997
We do not think
that there is anything in the decisions of this Court in Steel Authority of
India Ltd. Vs. Collector of Central Excise [1996 (82) ELT 172] and
Ferro Alloys Ltd. Corporation Vs. Collector of Central Excise [1996
(82) ELT 173] which stands in the way of the application, though belated it
is, being allowed. In the first case, the appeal was rejected at the admission
stage on the basis of concession and the appeal in the second case was also
rejected at the threshold itself. Apparently, no request was ever made to
permit the appellant to invoke the jurisdiction of this Court under Article
136 of the Constitution.
Ferro Alloys Corporation Ltd. vs Collector Of Customs & Central Excise on 21 August, 1995
We do not think
that there is anything in the decisions of this Court in Steel Authority of
India Ltd. Vs. Collector of Central Excise [1996 (82) ELT 172] and
Ferro Alloys Ltd. Corporation Vs. Collector of Central Excise [1996
(82) ELT 173] which stands in the way of the application, though belated it
is, being allowed. In the first case, the appeal was rejected at the admission
stage on the basis of concession and the appeal in the second case was also
rejected at the threshold itself. Apparently, no request was ever made to
permit the appellant to invoke the jurisdiction of this Court under Article
136 of the Constitution.
The Customs Tariff Act, 1975
H.M.M. Limited vs Collector Of Central Excise, New Delhi on 11 October, 1996
The decision in H.M.M. Ltd. Case (supra) does not come to the aid of the
respondent. On the other hand, the underlined portions in the passages
extracted supra would indicate that the interpretation placed by the Court on
the notification is no different.