{"id":176005,"date":"1996-11-07T00:00:00","date_gmt":"1996-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ceakay-rubber-industries-vs-collector-of-central-excise-on-7-november-1996"},"modified":"2015-06-23T15:45:16","modified_gmt":"2015-06-23T10:15:16","slug":"ceakay-rubber-industries-vs-collector-of-central-excise-on-7-november-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ceakay-rubber-industries-vs-collector-of-central-excise-on-7-november-1996","title":{"rendered":"Ceakay Rubber Industries vs Collector Of Central Excise, &#8230; on 7 November, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Ceakay Rubber Industries vs Collector Of Central Excise, &#8230; on 7 November, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (88) ELT 634 SC, (1997) 10 SCC 545<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, K Venkataswami<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.P. Bharucha and K. Venkataswami, JJ<\/p>\n<p>1. The question in this appeal against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal is whether the provisions of Rule 9(2) were properly attracted to the appellants&#8217; case.\n<\/p>\n<p>2. The majority view of the Tribunal was that the appellants had not even disclosed the manufacture and user of the article in question, though classification lists had been filed in relation to other articles manufactured by them; this, despite the fact that the relevant form required that particulars of other goods produced or manufactured should be set out. Eight articles were listed but there was no mention of the article in question. The majority, therefore, took the view that this was a clear case on facts that even the manufacture of the article or its user &#8211; was not brought to the notice of the Excise authorities.\n<\/p>\n<p>3. No doubt, the learned Single member took a different view, having regard to his reading of the findings of the Appellate Collector and certain pleadings in a writ petition between the parties in the Kerala High Court.\n<\/p>\n<p>4. We will not go into questions of fact. The majority view of the Tribunal, based upon material, being that there had been clandestine removal of the article in question, the provisions of Rule 9(1) were breached and, therefore, a notice under Rule 9(2) was competent.\n<\/p>\n<p>5. The appeal is, accordingly, dismissed, with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Ceakay Rubber Industries vs Collector Of Central Excise, &#8230; on 7 November, 1996 Equivalent citations: 1996 (88) ELT 634 SC, (1997) 10 SCC 545 Bench: S Bharucha, K Venkataswami ORDER S.P. Bharucha and K. Venkataswami, JJ 1. The question in this appeal against the judgment of the Customs, Excise and Gold [&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":[30],"tags":[],"class_list":["post-176005","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ceakay Rubber Industries vs Collector Of Central Excise, ... on 7 November, 1996 - 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\/ceakay-rubber-industries-vs-collector-of-central-excise-on-7-november-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ceakay Rubber Industries vs Collector Of Central Excise, ... on 7 November, 1996 - Free Judgements of Supreme Court &amp; 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