1997 (3) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ropriate order or direction, the order passed by the Assistant Collector, Central Excise dated 3-2-1990 may be struck down and the order dated 12-9-1990 of the Collector of Central Excise Indore/Delhi and the order passed by the CEGAT [Customs, Excise and Gold (Control) Appellate Tribunal] dated 5-2-1991 may be quashed. It is also prayed that the proviso 'during the aforesaid period' as appearing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the purpose of Central Excise duty, cement factory is classified into three categories treating the period from 1981 to 1990, as under :- (i) cement units which started production before 1-1-1982, (ii) cement units which started production after 1-1-1982 but before 31-3-1986; and (iii) cement units which started production on or after 1-4-1986. 3.The Government of India issued two Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s petition challenging the Notifications and orders of the Central Excise Authorities. 5.So far as the order passed by the Assistant Collector of Central Excise is concerned, that the already merged with the order passed by the Central Excise and the CEGAT and the order of the CEGAT has been challenged by amending this petition. Against the order of the CEGAT, there is a regular appeal proceeded ....