{"id":56094,"date":"1996-08-02T00:00:00","date_gmt":"1996-08-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cibatul-ltd-vs-collector-of-customs-on-2-august-1996"},"modified":"2017-02-08T00:12:35","modified_gmt":"2017-02-07T18:42:35","slug":"cibatul-ltd-vs-collector-of-customs-on-2-august-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cibatul-ltd-vs-collector-of-customs-on-2-august-1996","title":{"rendered":"Cibatul Ltd. vs Collector Of Customs on 2 August, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cibatul Ltd. vs Collector Of Customs on 2 August, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (86) ELT 486 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Jyoti Balasundaram, Member (J) <\/p>\n<p>1. By Order No. 463\/91-C, dated 21-5-1991, the Tribunal had extended the benefit of concessional rate of duty in terms of Notification 64\/79 to the applicants\/appellants and allowed their appeal with consequential relief. Pursuant to the order, an amount of Rs. 1,04,339\/- was refunded to the applicants. According to the applicants the amount refundable was Rs. 1,76,657\/- and, therefore, they claimed that there was a shortfall in refund to the extent of Rs. 72,319\/-. The matter came up before the Tribunal by way of a Miscellaneous application and the Tribunal by Miscellaneous Order No. 167\/92-C, dated 27-8-1992 opined that it was not necessary to pass any order on the application except to observe that if the appellants felt that there was a short payment and the Assistant Collector had not given any reason or reasons for the short payment, the appellants may approach him according to law, if so advised. Subsequently, the applicants have written to the Department on 5-8-1993 citing certain other Notifications on which they based their claim for refund of auxiliary and CV duty and by letters dated 19-11-1994 and 13-12-1994, the Asstt. Collector of Customs, Refund Cell has clearly stated that the eligibility to the benefit of Notifications 113\/87 and 55\/75 claimed by the applicants in the refund matter was not the subject matter before the Tribunal and, therefore, the Customs authorities would not grant any further consequential relief as they have already complied with the final order of the Tribunal.\n<\/p>\n<p>2. Though there is a request for adjournment by the applicants, we see no reason to accede to the same as the matter has been coming up by way of various miscellaneous applications to the Tribunal right from 1992. A perusal of the letters above mentioned makes it clear that the amount has been quantified by the Department after the Tribunal&#8217;s order and if there is any grievance felt by the applicants against the quantification, it is open to them to take independent appropriate steps by way of filing an appeal before the lower appellate authority, if so advised. No orders are called for from the Tribunal in this matter. The Asstt. Collector is directed to issue an appealable order on quantification and it is open to the appellants to follow the normal appeal route therefrom. The application is disposed of in the above terms.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cibatul Ltd. vs Collector Of Customs on 2 August, 1996 Equivalent citations: 1996 (86) ELT 486 Tri Del ORDER Jyoti Balasundaram, Member (J) 1. By Order No. 463\/91-C, dated 21-5-1991, the Tribunal had extended the benefit of concessional rate of duty in terms of Notification 64\/79 to the [&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-56094","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cibatul Ltd. vs Collector Of Customs on 2 August, 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\/cibatul-ltd-vs-collector-of-customs-on-2-august-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cibatul Ltd. vs Collector Of Customs on 2 August, 1996 - Free Judgements of Supreme Court &amp; 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