I.T.C. LIMITED versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

I.T.C. LIMITED versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

Since the question of excisability of 'slides' and 'slits' was not dealt with specifically by the appellate authority and evidence was not properly led or considered, the orders under appeal are set aside and cases are remanded to the Commissioner (Appeals) for fresh disposal after giving opportunity to both parties...

Source-derived case information.

Parties
Appellant: I.T.C. Limited; Respondent: Collector of Central Excise, Bombay
Jurisdiction
India
Judgment Date
26 November 2002
Procedural Posture
Civil Appeal / Final Order, Remand
Outcome
appeals allowed; orders set aside; cases remanded
Legal Topics
Excisability of Goods, Classification Under Central Excise Tariff Act, 1985
Taxation Central Excise Excisability of Goods Classification Under Central Excise Tariff Act, 1985

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Parties

I.T.C. Limited

Appellant

Collector of Central Excise, Bombay

Respondent

Procedural Posture

Civil Appeal / Final Order, Remand

Legal Issues

  1. 1 Whether parts of cigarette packets ('slides' and 'slits') are excisable goods within the meaning of the Central Excise Tariff Act, 1985

Ratio Decidendi

Since the question of excisability of 'slides' and 'slits' was not dealt with specifically by the appellate authority and evidence was not properly led or considered, the orders under appeal are set aside and cases are remanded to the Commissioner (Appeals) for fresh disposal after giving opportunity to both parties to lead evidence.

Court Disposition

appeals allowed; orders set aside; cases remanded

Orders

  • Cases remanded to Commissioner (Appeals), Meerut-1, Uttar Pradesh for disposal afresh
  • Assessee directed to pay costs to respondent, quantified at Rupees fifteen thousand within two weeks