120/75 CE dated 30 April, 1975 issued under Rule 8 of the Central Excise Rules, 1944.
Subba Rao for the Respondent.
From the Order dated 21.8.1990 of the Customs, Excise and Gold Control , Appellate Tribunal, New Delhi in Appeal Nos.
The following Order of the Court was delivered These appeals arise out of and directed against the companymon appellate order dated 21.8.1990 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi Tribunal for short m Appeals Nos.
ED SB T 945/80A and ED SB T/586/8 1A. By the same order another appeal of the appellant was also disposed of but that matter is number car ried up in appeal here.
ED SB T/945/80 A and ED SB T A. No.
Provided Omitted as unnecessary The Tribunal also rejected the claims for exemption under the Notification.
5969 70 NM of 1990.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
1284 to 1286/90 A. Dr. Debi Paul, Harish Salve, Darshan Singh, Ms. Suman J. Khaitan and Ms. Priya Hingorani for the appellant.
The appellant, M s. Texmaco Ltd., pursuant to company tracts entered into in this behalf with the Railway Adminis tration fabricated and delivered to the Railways wagon bodies mounted on wheel sets supplied by the Railways.
The invoices raised by the appellant respecting these wagons reflected only the price of the wagon bodies without includ ing the value of the wheel sets on which the wagon bodies were mounted.
This claim for recov ery of the short levy having been adjudicated against the appellant, an appeal was taken before the Tribunal.
The goods were cleared for purposes of Excise duties on such invoice value.
586/81 A Order No.
120/75 CE.
