CEGAT Upholds Duty Levy Based on Clearance Date, Dismisses Appeal
KUIL FIRE WORKS Versus COMMISSIONER OF C. EX., MADURAI
KUIL FIRE WORKS Versus COMMISSIONER OF C. EX., MADURAI - 1999 (114) E.L.T. 450 (Tribunal) The appeal concerned the levy of duty on goods detained by authorities, with exemption withdrawn later. Appellants argued duty should be based on seizure date, citing a Calcutta High Court case. Department argued duty should be based on clearance date, citing Supreme Court rulings. Tribunal upheld the impugned order, dismissing the appeal. (Case: 1996 (7) TMI 402 - CEGAT, MADRAS)