9911796707
TMI Blog2016 (12) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Ashok Traders v. Union of India [1987 (10) TMI 53 - HIGH COURT OF JUDICATURE AT BOMBAY], wherein the Bombay High Court had held that it is impossible to imagine a case where in respect of raw nephtha used in HDPE in the foreign country, Central Excise duty leviable under the Indian Law can be levied or paid. Thus, the petitioner’s claim has to succeed. A direction is issued to the respondents to process the refund application and pass appropriate orders having regard to the materials placed provided it is filed within two weeks - petition allowed - decided in favor of petitioner-assessee. - W. P. (C) 10513/2016, C.M. APPL. 41220-1221/2016 - - - Dated:- 30-11-2016 - S. Ravindra Bhat And Najmi Waziri, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016. This Court in Micromax Informatics Ltd. (supra) extracted the contentions and findings recorded by the Supreme Court which had considered earlier rulings, such as, Motiram Tolaram vs. Union of India 1999 (112) ELT 749 (SC); Hyderabad Industries vs. Union of India 1999 (108) ELT 321 (SC) and discussed the principle applicable in the following terms: ..... 7. We are of the opinion that the aforesaid reasoning is no longer good law after the judgment of this Court in Thermax Private Limited v. Collector of Customs (Bombay), New Customs House [1992 (4) SCC 440=1992 (61) ELT 352 (SC)] which was affirmed by the Constitution Bench in the case of 'Hyderabad Industries Limited v. Union of India' [1999 (5) SCC 15 = 1999 (108) ELT 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in the first limb which is of a like article being produced or manufactured in India. The words 'if produced or manufactured in India' do not mean that the like article should be actually produced or manufactured in India. As per the explanation if an imported article is one which has been manufactured or produced, then it must be presumed, for the purpose of Section 3(1), that such an article can likewise be manufactured or produced in India. For the purpose of attracting additional duty Under Section 3 on the import of a manufactured or produced article the actual manufacture or production of a like article in India is not necessary. For quantification of additional duty in such a case, it has to be imagined that the article ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
