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Commissioner Of Customs vs M/S.Punjab Stainless Steel Industries on 31 July, 2001 cites

Commissioner Of Central Excise & ... vs M/S Venus Castings (P) Ltd on 5 April, 2000

Shri Mohta, learned senior counsel appearing for the respondent has raised objection about the maintainability of the appeal contending that since the present case does not involve determination of any question having a relation to the rate of duty of customs or to the value of the goods for the assessment and, therefore, appeal under Section 130E of the Act is not competent. Learned counsel contends that if the appellant was aggrieved by the order of the Tribunal, it ought to have taken recourse to the remedy of reference as provided in Section 130 of the Act and further if aggrieved from the order made on reference, it could approach this Court by filing a petition under Article 136 for grant of leave. Learned Attorney General, without going into the question of maintainability, submits that the present appeal may be treated as a special leave petition and in support places reliance upon Commissioner of Central Excise & Customs v. Venus Castings (P) Ltd. [(2000) 4 SCC 206] where rejecting the similar objection about the maintainability of the appeals under the Central Excise Act, the appeals were directed to be converted into special leave petitions and dealt with on merits. In the circumstances of this case and also considering that this matter has been pending in this Court for nearly two years, we convert this appeal into special leave petition, grant leave and proceed to decide the appeal on merits.
Supreme Court of India Cites 9 - Cited by 104 - Full Document

D.S.M. Industries vs Collector Of Central Excise on 20 June, 1997

The Tribunal also held that the demand in respect of consignments was time barred as the test report was received by the revenue 6 months before issue of show cause notice. In view of the finding that the charge of mis-statement and suppressing the correct quality has been established against the respondent, the demand cannot be held to be time barred. The conclusion of the Tribunal that the extended period of limitation is not available to the appellant is clearly erroneous. The reliance by the Tribunal on the order of Tribunal in the case of S.D. Kemexc Industries v. Collector of Central Excise, Calcutta [1995 (75) ELT 377] was also misplaced as in that case, the misdeclaration and suppression had not been established and, therefore, it was held that the demand was time barred. Clearly, therefore, the said decision had no applicability to the facts and circumstances of the present case.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 2 - Full Document
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