{"id":165753,"date":"2005-09-05T00:00:00","date_gmt":"2005-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/unison-metal-ltd-vs-cce-on-5-september-2005"},"modified":"2015-10-14T07:57:03","modified_gmt":"2015-10-14T02:27:03","slug":"unison-metal-ltd-vs-cce-on-5-september-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/unison-metal-ltd-vs-cce-on-5-september-2005","title":{"rendered":"Unison Metal Ltd. vs Cce on 5 September, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Unison Metal Ltd. vs Cce on 5 September, 2005<\/div>\n<div class=\"doc_bench\">Bench: S Kang, Vice, N T C.N.B., P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Vice President<\/p>\n<p>1. The matter has been referred to the Larger Bench after taking into consideration to contrary decision of the issue i.e. Nu-Wave Shoes v. CCE 2001 (138) ELT 331 and <a href=\"\/doc\/852405\/\">P.T. Steel Inds. v. CCE<\/a> 2003 (58) RLT 335.\n<\/p>\n<p>2. The referral order referred the following issue to the Larger Bench:\n<\/p>\n<p> Whether the amount of 8% debited from RG-23A Part-II Account in terms of the provisions of Rule 57CC(1) and collected from the customers is required to be deposited with the Govt. under the provisions of Section 11D of Central Excise Act. In para 9 of the. referral order the Bench observed that we are not passing any order on the other issue raised by the appellant as regards the limitation or the fact that this amount of 8% was not collected from their customers.\n<\/p>\n<p>3. Before deciding the issue whether the amount of 8% debited from RG. 23A Part-II Account in terms of the provisions of Rule 57CC(1) and collected from the Customer is required to be deposited within Govt. in terms of the provisions of Section 11D of Central Excise Act, the issue whether the amount of 8% was collected by the assessee from their customer or not. If the amount is not collected, the applicability of Section 11D will not arise, therefore, the matter is referred back to the regular Bench as on the facts given in the referral order, the question of law as referred does not arise, therefore, reference is returned. Appeal be placed before Regular Bench.\n<\/p>\n<p>Order dictated in the open Court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Unison Metal Ltd. vs Cce on 5 September, 2005 Bench: S Kang, Vice, N T C.N.B., P Bajaj ORDER S.S. Kang, Vice President 1. The matter has been referred to the Larger Bench after taking into consideration to contrary decision of the issue i.e. Nu-Wave Shoes v. CCE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-165753","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Unison Metal Ltd. vs Cce on 5 September, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/unison-metal-ltd-vs-cce-on-5-september-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Unison Metal Ltd. vs Cce on 5 September, 2005 - Free Judgements of Supreme Court &amp; 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