Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1999 (1) TMI 91

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. Shri A.M. Tilak, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. In this case a demand of Rs. 22,494/- has been confirmed on the ground that clearances of man-made fabrics to 100% EOU have been made against an invalid CT 3 Certificate No. 7, dated 29-12-1992 covering 2000 mtrs. of processed man-made fabrics, under GP-II, dated 2-1-1993, on the ground that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... L.T. 215 (Industrial Oxygen P. Ltd.) and 1994 (70) E.L.T. 478 (TISCO) are of no avail in the present case since a cut off date has been provided in the Appendix to the Notification itself. We, therefore, uphold the duty demand of Rs. 22,494/-. Regarding the other demand, we agree with the learned Counsel that since the CT 3 certificate No. 2 authorises the appellants to clear the goods falling und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates