{"id":5035,"date":"2003-04-07T00:00:00","date_gmt":"2003-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-kant-vs-commissioner-of-central-excise-on-7-april-2003"},"modified":"2017-02-01T08:10:37","modified_gmt":"2017-02-01T02:40:37","slug":"s-kant-vs-commissioner-of-central-excise-on-7-april-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-kant-vs-commissioner-of-central-excise-on-7-april-2003","title":{"rendered":"S. Kant vs Commissioner Of Central Excise on 7 April, 2003"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
S. Kant vs Commissioner Of Central Excise on 7 April, 2003<\/div>\n
Bench: J Balasundaram<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
Jyoti Balasundaram, Member (J) <\/p>\n
 1. The brief facts of the case are that the appellants herein are engaged in the manufacture of medicaments falling under Chapter 30 of the schedule to the CETA, 1985. They filed classification declarations classifying their products as P or P medicaments under CETA sub-heading 3003.10 attracting duty @ 15%. The Assistant Commissioner classified the medicaments as generic products under CETA sub-heading 3003.20 attracting ‘nil’ rate of july. The Range Superintendment issued nine show cause notices-cum-demand notice alleging contravention of the provisions of Rule 173B and Rule 57A read with Rule 57C by clearing the goods under CETA sub-heading 3003.10 after paying duty @ 15% advalorem for export after availing modvat credit instead of under CETA sub-heading 3003.20 at ‘nil’ rate of duty without the benefit of modvat credit. The notices were confirmed the reversal of credit of Rs. 4,19,650\/- was ordered. The Commissioner (Appeals) upheld the order of the adjudicating authority. He further held that the appellants may file their claim for benefit of rebate under Rule 12(1) to the appropriate authority. Hence this appeal.\n<\/p>\n
2. I have heard both sides.\n<\/p>\n
3. There is no substance in the appellant’s contention that they had the option either to clear the goods without payment of duty or pay duty and avail of he benefit of modvat credit. However, their challenge to some of the demands, on the ground of time bar, required to be examined as this is a legal plea which has been raised at the time of arguments, although not raised earlier before either of the authorities below. It is their claim that some of the demands are barred by limitation as the notices have been issued beyond the period of six months from the relevant date i.e., the date of filing of RT12 returns. The chart submitted by them in this connection forms annexure to this order.\n<\/p>\n
4. I, therefore, while upholding the merits of the demand, set aside the impugned order and remand the case to the jurisdictional Assistant Commissioner for decision on the plea of time bar. He shall pass fresh orders after extending a reasonable opportunity of hearing to the appellants to the appellants.\n<\/p>\n
5. The appeal is thus allowed by remand.\n<\/p>\n
AR4 NO & DATE<\/p>\n
SR. NO<\/p>\n
INVOICE. NO & DATE<\/p>\n
AMOUNT<\/p>\n
“RG23A ” PAR I 11 ENTRY NO & DT<\/p>\n
DATE OF FILLING R.T 12<\/p>\n
TIME BARKED.AMOUNT<\/p>\n
NOT Tl MI-BARRED AMOUNT<\/p>\n
26\/17.7.95<\/p>\n
1<\/span><\/p>\n
52\/20.6.95<\/p>\n
23800<\/p>\n
77\/24.6.95<\/p>\n
5\/7\/1995<\/p>\n
23800<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
2<\/span><\/p>\n
35\/17.6.95<\/p>\n
11543<\/p>\n
79\/24.6.95<\/p>\n
5\/7\/1995<\/p>\n
11543<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
3<\/span><\/p>\n
701\/21.6.95<\/p>\n
8460<\/span><\/p>\n
78\/24.6.95<\/p>\n
5\/7\/1995<\/p>\n
8460<\/span><\/p>\n
\u00a0<\/p>\n
27\/17.7.95<\/p>\n
4<\/span><\/p>\n
701\/21.6.95<\/p>\n
4700<\/span><\/p>\n
78\/24.6.95<\/p>\n
5\/7\/1995<\/p>\n
4700<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
5<\/span><\/p>\n
B\/0027\/10.4.95<\/p>\n
1363<\/span><\/p>\n
12\/16.4.95<\/p>\n
8\/5\/1995<\/p>\n
1363<\/span><\/p>\n
\u00a0<\/p>\n
RS 49S66\/-\n<\/p>\n
F NO CEX\/R. 05\/ SCN\/8 Kont \/96 dt 15.1.96<\/p>\n
TOTAL<\/p>\n
49866<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
46\/5.10.95<\/p>\n
6<\/span><\/p>\n
961\/24.6.95<\/p>\n
23630<\/p>\n
109\/13.7.95<\/p>\n
9\/8\/1995<\/p>\n
\u00a0<\/p>\n
23630<\/p>\n
45\/5.10.95<\/p>\n
7<\/span><\/p>\n
575\/11.9.95<\/p>\n
7840<\/span><\/p>\n
191\/16.9.95<\/p>\n
10\/10\/95<\/p>\n
\u00a0<\/p>\n
7840<\/span><\/p>\n
\u00a0<\/p>\n
8<\/span><\/p>\n
574\/11.9.95<\/p>\n
3400<\/span><\/p>\n
192\/16.6.95<\/p>\n
05\/7\/95<\/p>\n
3400<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
9<\/span><\/p>\n
B\/0423\/4.7.95<\/p>\n
1300<\/span><\/p>\n
110\/10.7.95<\/p>\n
07\/8\/95<\/p>\n
\u00a0<\/p>\n
1300<\/span><\/p>\n
\u00a0<\/p>\n
10<\/span><\/p>\n
1452\/19.9.95<\/p>\n
4700<\/span><\/p>\n
202\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
4700<\/span><\/p>\n
48\/19.10.95<\/p>\n
11<\/span><\/p>\n
1378\/30.8.95<\/p>\n
6380<\/span><\/p>\n
224\/5.10.95<\/p>\n
13.11.95<\/p>\n
\u00a0<\/p>\n
6380<\/span><\/p>\n
58\/21.11.95<\/p>\n
12<\/span><\/p>\n
838\/21.10.95<\/p>\n
2692<\/span><\/p>\n
269\/13.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
2692<\/span><\/p>\n
RS 49942\/-\n<\/p>\n
\u00a0<\/p>\n
S.NO CEX\/R-05 SCM\/6Kant\/96 dt 17.1.96<\/p>\n
TOTAL<\/p>\n
3400<\/span><\/p>\n
46542<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
|<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
31\/25.7.95<\/p>\n
13<\/span><\/p>\n
52\/20.6.95<\/p>\n
5850<\/span><\/p>\n
77\/24.6.95<\/p>\n
05.07.95<\/p>\n
5850<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
14<\/span><\/p>\n
314\/30.6.95<\/p>\n
2988 ‘<\/p>\n
119\/20.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
2988<\/span><\/p>\n
\u00a0<\/p>\n
15<\/span><\/p>\n
52\/20.6.95<\/p>\n
26000<\/p>\n
77\/24.6.95<\/p>\n
05.07.95<\/p>\n
26000<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
16<\/span><\/p>\n
35\/17.6.95<\/p>\n
13280<\/p>\n
79\/24.6.95<\/p>\n
05.07.95<\/p>\n
13280<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
. \/<\/p>\n
TOTAL<\/p>\n
45130<\/p>\n
2988<\/span><\/p>\n
RS48118<\/p>\n
\u00a0<\/p>\n
F. No CEX\/R-05;SCN\/SKANT\/96 dt 17.1.96<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
32\/25.7.95<\/p>\n
17<\/span><\/p>\n
556037\/17.6.95<\/p>\n
8062<\/span><\/p>\n
75\/21.6.95<\/p>\n
5.7.95<\/p>\n
8062<\/span><\/p>\n
\u00a0<\/p>\n
34\/3.8.95<\/p>\n
18<\/span><\/p>\n
556037\/17.6.95<\/p>\n
2641<\/span><\/p>\n
75\/21.6.95<\/p>\n
5.7.95<\/p>\n
2641<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
19<\/span><\/p>\n
B\/0027\/10.4.95<\/p>\n
28336<\/p>\n
12\/16.4.95<\/p>\n
8.5.95<\/p>\n
28336<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
20<\/span><\/p>\n
B\/423\/U.7.95<\/p>\n
3726<\/span><\/p>\n
110\/10.7.95<\/p>\n
07\/8\/95<\/p>\n
\u00a0<\/p>\n
3726<\/span><\/p>\n
36\/17.8.95<\/p>\n
21<\/span><\/p>\n
669\/24.1.95<\/p>\n
285<\/span><\/p>\n
399\/6.2.95<\/p>\n
\u00a0<\/p>\n
285<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
22<\/span><\/p>\n
113\/27.4.95<\/p>\n
5985<\/span><\/p>\n
27\/30.4.95<\/p>\n
08.5.95<\/p>\n
5985<\/span><\/p>\n
\u00a0<\/p>\n
RS 49035-\n<\/p>\n
\u00a0<\/p>\n
F.NO CEX\/R.05\/ SCM\/8Kant\/96 dt17.1.96<\/p>\n
TOTAL<\/p>\n
45309<\/p>\n
3726<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
39\/6.9.95<\/p>\n
23<\/span><\/p>\n
669\/24.1.95<\/p>\n
67<\/span><\/p>\n
399\/6.2.95<\/p>\n
\u00a0<\/p>\n
67<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
24<\/span><\/p>\n
449\/27.7.95<\/p>\n
48337<\/p>\n
134\/8.8.95<\/p>\n
06.09.95<\/p>\n
\u00a0<\/p>\n
48375<\/p>\n
\u00a0<\/p>\n
25<\/span><\/p>\n
0318\/31.7.95<\/p>\n
\u00a0<\/p>\n
139\/8.8.95<\/p>\n
06.09.95<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
26<\/span><\/p>\n
062\/26.4.95  760 24\/29.4.95<\/p>\n
08.5.95<\/p>\n
760<\/span><\/p>\n
\u00a0<\/p>\n
RS 49202\/-\n<\/p>\n
\u00a0<\/p>\n
F.NO CEX\/R.05\/SCM\/S Kant\/96 dt 15\/1\/96<\/p>\n
TOTAL<\/p>\n
827<\/span><\/p>\n
48375<\/p>\n
AR4 NO & DATE<\/p>\n
SR. NO<\/p>\n
INVOICE.\n<\/p>\n
  NO & DATE<\/p>\n
AMOUNT<\/p>\n
RG23A
\n  PART II ENTRY NO & DT<\/p>\n
DATE OF FILLING R.T 12<\/p>\n
TIME
\n  BARRED AMOUNT<\/p>\n
NOT
\n  TIME BARRED AMOUNT<\/p>\n
52\/30.10.95<\/p>\n
27<\/span><\/p>\n
169\/28.8.95<\/p>\n
4770<\/span><\/p>\n
161\/31.8.95<\/p>\n
06.9.95<\/p>\n
\u00a0<\/p>\n
4770<\/span><\/p>\n
55\/6.11.95<\/p>\n
28<\/span><\/p>\n
30\/9.9.95<\/p>\n
12000<\/p>\n
203\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
12000<\/p>\n
56\/9.11.95<\/p>\n
29<\/span><\/p>\n
556178\/16.9.95<\/p>\n
8120<\/span><\/p>\n
200\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
8120<\/span><\/p>\n
57\/21.11.95<\/p>\n
30<\/span><\/p>\n
1452\/19.9.95<\/p>\n
8648<\/span><\/p>\n
202\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
8648<\/span><\/p>\n
\u00a0<\/p>\n
31<\/span><\/p>\n
1778\/31.10.95<\/p>\n
2820<\/span><\/p>\n
257\/12.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
2820<\/span><\/p>\n
59\/27.11.95<\/p>\n
32<\/span><\/p>\n
660\/13.11.95<\/p>\n
1056<\/span><\/p>\n
298\/21.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
1056<\/span><\/p>\n
60\/27.11.95<\/p>\n
33<\/span><\/p>\n
660\/13.11.95<\/p>\n
6732<\/span><\/p>\n
298\/21.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
6732<\/span><\/p>\n
61\/27.11.95<\/p>\n
34<\/span><\/p>\n
460\/95\/31.11.95<\/p>\n
3000<\/span><\/p>\n
265\/13.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
3000<\/span><\/p>\n
62\/30.11.95<\/p>\n
35<\/span><\/p>\n
30\/9.9.95<\/p>\n
150<\/span><\/p>\n
203\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
150<\/span><\/p>\n
64\/07.12.95<\/p>\n
36<\/span><\/p>\n
201\/23.9.95<\/p>\n
2702<\/span><\/p>\n
254\/12.11.95<\/p>\n
11.12.95<\/p>\n
\u00a0<\/p>\n
2702<\/span><\/p>\n
RS 49998\/-\n<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
0<\/span><\/p>\n
49998<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
32\/25.7.95<\/p>\n
37<\/span><\/p>\n
0961\/24.6.95<\/p>\n
2673<\/span><\/p>\n
109\/13.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
2673<\/span><\/p>\n
\u00a0<\/p>\n
38<\/span><\/p>\n
4\/8.4.95<\/p>\n
416<\/span><\/p>\n
43\/17.5.95<\/p>\n
06.06.95<\/p>\n
416<\/span><\/p>\n
\u00a0<\/p>\n
34\/3.8.95<\/p>\n
39<\/span><\/p>\n
961\/24.6.95<\/p>\n
886<\/span><\/p>\n
109\/13.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
886<\/span><\/p>\n
\u00a0<\/p>\n
40<\/span><\/p>\n
4\/8.4.95<\/p>\n
138<\/span><\/p>\n
43\/17.5.95<\/p>\n
06.06.95<\/p>\n
138<\/span><\/p>\n
\u00a0<\/p>\n
35\/17.8.95<\/p>\n
41<\/span><\/p>\n
961\/24.6.95<\/p>\n
3575<\/span><\/p>\n
109\/13.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
3575<\/span><\/p>\n
\u00a0<\/p>\n
42<\/span><\/p>\n
39\/4.7.95<\/p>\n
556<\/span><\/p>\n
122\/20.7.95<\/p>\n
07.8.95<\/p>\n
\u00a0<\/p>\n
556<\/span><\/p>\n
38\/6.9.95<\/p>\n
43<\/span><\/p>\n
1744\/5.7.95<\/p>\n
4477<\/span><\/p>\n
111\/13.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
4477<\/span><\/p>\n
\u00a0<\/p>\n
44<\/span><\/p>\n
39\/04.7.95<\/p>\n
696<\/span><\/p>\n
122\/20.7.95<\/p>\n
07.8.95<\/p>\n
\u00a0<\/p>\n
696<\/span><\/p>\n
43\/5.10.95<\/p>\n
45<\/span><\/p>\n
961\/24.6.95<\/p>\n
1181<\/span><\/p>\n
109\/13.7.95<\/p>\n
07.8.95<\/p>\n
\u00a0<\/p>\n
1181<\/span><\/p>\n
\u00a0<\/p>\n
46<\/span><\/p>\n
39\/4.7.95<\/p>\n
184<\/span><\/p>\n
122\/20.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
184<\/span><\/p>\n
46\/5.10.95<\/p>\n
47<\/span><\/p>\n
961\/24.6.95<\/p>\n
7839<\/span><\/p>\n
109\/13.7.95<\/p>\n
07.08.95<\/p>\n
\u00a0<\/p>\n
7839<\/span><\/p>\n
\u00a0<\/p>\n
48<\/span><\/p>\n
39\/4.7.95<\/p>\n
1219<\/span><\/p>\n
122\/20.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
1219<\/span><\/p>\n
RS 23840\/-\n<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
TOTAL<\/p>\n
554<\/span><\/p>\n
23286<\/p>\n
AR NO 7 DATE<\/p>\n
SR. NO<\/p>\n
INVOICIE.\n<\/p>\n
  NO& AMOUNT DATE<\/p>\n
RG23A PARTII
\n  ENTRY NO &dt<\/p>\n
DATE OF;\n<\/p>\n
  FILLING R.T 12<\/p>\n
TIMH BARRED
\n  AMOUNT<\/p>\n
NOTTIMl-BARRHD
\n  AMOUNT<\/p>\n
35\/17.8.95<\/p>\n
49<\/span><\/p>\n
556037\/17.6.95<\/p>\n
10703<\/p>\n
75\/21.6.95<\/p>\n
5.7.95<\/p>\n
10703<\/p>\n
\u00a0<\/p>\n
37\/17.8.95<\/p>\n
50<\/span><\/p>\n
52\/20.6.95<\/p>\n
4875<\/span><\/p>\n
77\/24.6.95<\/p>\n
5.7.95<\/p>\n
4875<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
51<\/span><\/p>\n
671\/20.6.95<\/p>\n
\u00a0<\/p>\n
140\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
52<\/span><\/p>\n
31 4\/30.6.95<\/p>\n
2490<\/span><\/p>\n
119\/20.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
2490<\/span><\/p>\n
\u00a0<\/p>\n
53<\/span><\/p>\n
670\/26.7.95<\/p>\n
\u00a0<\/p>\n
141\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
54<\/span><\/p>\n
0963\/12.6.95<\/p>\n
1900<\/span><\/p>\n
90\/3.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
1900<\/span><\/p>\n
38\/6.9.95<\/p>\n
55<\/span><\/p>\n
556060\/14.6.95<\/p>\n
13344<\/p>\n
104\/13.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
13344<\/p>\n
\u00a0<\/p>\n
56<\/span><\/p>\n
B\/0423\/1 1.7.95<\/p>\n
2400<\/span><\/p>\n
110\/10.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
24 06<\/p>\n
\u00a0<\/p>\n
57<\/span><\/p>\n
419\/27.7.95<\/p>\n
13437<\/p>\n
134\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
13437<\/p>\n
\u00a0<\/p>\n
58<\/span><\/p>\n
318\/31.7.95<\/p>\n
760<\/span><\/p>\n
139\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
760<\/span><\/p>\n
RS 49909\/-\n<\/p>\n
\u00a0<\/p>\n
CEX\/R.05\/SCM\/96Kant\/96
\n  dt17.1.96<\/p>\n
TOTAL<\/p>\n
15578<\/p>\n
34331<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
4 1\/6.9.95<\/p>\n
59<\/span><\/p>\n
52\/20.6.95<\/p>\n
1008<\/span><\/p>\n
77\/24.6.95<\/p>\n
5.7.95<\/p>\n
1008<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
60<\/span><\/p>\n
35\/17.6.95<\/p>\n
345<\/span><\/p>\n
79\/24.6.95 .\n<\/p>\n
5.7.95<\/p>\n
345<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
61<\/span><\/p>\n
62\/26.7.95<\/p>\n
3500<\/span><\/p>\n
130\/30.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
3500<\/span><\/p>\n
\u00a0<\/p>\n
62<\/span><\/p>\n
1070\/2.8.95<\/p>\n
8460<\/span><\/p>\n
137\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
8460<\/span><\/p>\n
42\/5.10.95<\/p>\n
63<\/span><\/p>\n
23\/29.7.95<\/p>\n
9300<\/span><\/p>\n
143\/12.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
9300<\/span><\/p>\n
64<\/span><\/p>\n
669\/24.1.95<\/p>\n
600<\/span><\/p>\n
399\/6.2.95<\/p>\n
\u00a0<\/p>\n
600<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
65<\/span><\/p>\n
203\/9.9.95<\/p>\n
190<\/span><\/p>\n
124\/23.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
190<\/span><\/p>\n
\u00a0<\/p>\n
66<\/span><\/p>\n
464\/9.9.95<\/p>\n
\u00a0<\/p>\n
188\/16.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
43\/5.H).95<\/p>\n
67<\/span><\/p>\n
556037\/17.6.95<\/p>\n
2641<\/span><\/p>\n
75\/21.6.95<\/p>\n
5.7.95-.-\n<\/p>\n
2641<\/span><\/p>\n
\u00a0<\/p>\n
\u00a0<\/p>\n
6B<\/p>\n
B\/423\/11.7.95<\/p>\n
1800<\/span><\/p>\n
110\/10.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
1800<\/span><\/p>\n
\u00a0<\/p>\n
69<\/span><\/p>\n
‘464\/9.9.95<\/p>\n
1900<\/span><\/p>\n
188\/16.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
1900<\/span><\/p>\n
44\/5.10.95<\/p>\n
70<\/span><\/p>\n
1070\/2.8.95<\/p>\n
1880<\/span><\/p>\n
137\/8.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
1880<\/span><\/p>\n
\u00a0<\/p>\n
71<\/span><\/p>\n
464\/9.9.95<\/p>\n
1140<\/span><\/p>\n
188\/16.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
1140<\/span><\/p>\n
\u00a0<\/p>\n
72<\/span><\/p>\n
13\/423\/11.7.95<\/p>\n
2600<\/span><\/p>\n
110\/10.7.95<\/p>\n
7.8.95<\/p>\n
\u00a0<\/p>\n
2600<\/span><\/p>\n
49\/19.10.95<\/p>\n
7374<\/span><\/p>\n
556137\/11.8.95<\/p>\n
3990<\/span><\/p>\n
149\/13.8.95<\/p>\n
6.9.95<\/p>\n
\u00a0<\/p>\n
3990 <\/span><\/p>\n
\u00a0<\/p>\n
556178\/16.9.95<\/p>\n
8265<\/span><\/p>\n
200\/21.9.95<\/p>\n
10.10.95<\/p>\n
\u00a0<\/p>\n
8265<\/span><\/p>\n
63\/4.17.95<\/p>\n
75<\/span><\/p>\n
125\/16. 11.94<\/p>\n
2115<\/span><\/p>\n
318\/17.1-1.94<\/p>\n
\u00a0<\/p>\n
2115<\/span><\/p>\n
\u00a0<\/p>\n
RS 49734\/-\n<\/p>\n
\u00a0<\/p>\n
CEX\/R.05\/SCM\/Kant\/
\n  \/96 dt 17.1.96<\/p>\n
TOTAL<\/p>\n
6709<\/span><\/p>\n
43025<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai S. Kant vs Commissioner Of Central Excise on 7 April, 2003 Bench: J Balasundaram ORDER Jyoti Balasundaram, Member (J) 1. The brief facts of the case are that the appellants herein are engaged in the manufacture of medicaments falling under Chapter 30 of the schedule to the CETA, […]<\/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":[1],"tags":[],"class_list":["post-5035","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nS. 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