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 (10) TMI 158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avinder Babu, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - A duty demand of Rs. 10,06,185/- has been confirmed by the Commissioner of Central Excise, Indore on samples of ABS Polymers drawn for quality control testing which have come back to the production unit in the factory. A penalty of amount equal to the duty is imposed under Rule 173Q and under Section 11AC of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are drawn for testing. He therefore, pleads that the duty may be set aside on the ground that no duty is liable on such samples. He also pleads that the demand is barred by limitation since the period covered is April 1993 to August 1997 and the show cause notice has been issued on 30th April 1998 and the appellants have not been guilty of suppression or concealment of the fact that they are sendi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sions. We note that the RG I stage for resins and plastics has been prescribed as after completion of laboratory tests and inspection and after assigning the grade. We also find that the judgments of the Tribunal in the case of Union Carbide Ltd. v. C.C.E., Calcutta reported in [1994 (74) E.L.T. 381] and in the case of C.C.E. v. General Cement Products (P) Ltd. reported in [1989 (39) E.L.T. 689] h .....

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