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Commissioner Of Central Excise and ... vs Tata Ssl Ltd.

Supreme Court Of India|14 April, 2003

JUDGMENT / ORDER

1. The second last paragraph of order dated 24th October, 2002 reads as follows :-
"We are told that in some of the matters the question of a proper calculation of the duty also arises. We are told that CEGAT did not undertake the exercise of proper calculation as they held in favour of the assessee. In those cases where a question of re-calculation arises, the matters will necessarily stand referred back to CEGAT for determination of the exact amounts in accordance with law. Parties to jointly intimate the Office, a list of such matters.
In case of dispute liberty to apply."
2. We clarify that only those matters will be referred back to CEGAT where admittedly duty is payable but calculation of that duty is required. This paragraph does not apply to matters where there is a dispute as to whether or not duty is payable.
3. The I.A. stands disposed of with this clarification.
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Title

Commissioner Of Central Excise and ... vs Tata Ssl Ltd.

Court

Supreme Court Of India

JudgmentDate
14 April, 2003
Judges
  • S Variava
  • B Agrawal