Smzs Chemicals Ltd. vs Commissioner Of Cus. C. Ex. on 29 July, 2002 The judgment dealt with a Central Excise case The Assistant Collector had passed orders on file holding the products manufactured by M s Cosmic Radio as not excisable This order was not communicated to the manufacturers The Assistant Collector retired
SMZS CHEMICALS LTD Vs. COMMISSIONER OF CUS C EX The Commissioner (Appeals) held that although the first order was signed by the Assistant Commissioner it could not be termed as a valid order until it was pre-audited He found that there was nothing wrong in the ultimate denial of the refund claim
Smzs Chemicals Ltd. vs Commissioner Of Central Excise on 2 September, 2005 Customs, Excise and Gold Tribunal - Mumbai Smzs Chemicals Ltd vs Commissioner Of Central Excise on 2 September, 2005 ORDER Moheb Ali M , Member (T) 1 The issue pertains to classifications of a product named choline chloride manufactured by the appellants
Smzs Chemicals Ltd. v. Commissioner Of C. Ex. Customs, Pune Smzs Chemicals Ltd v Commissioner Of C Ex Customs, Pune [Order per : Gowri Shankar, Member (T)] - Application is for waiver of deposit of duty totalling Rs 4 31 lacs and penalty of Rs 43,000 -
Smzs Chemicals Ltd. vs Commissioner Of Central Excise, . . . on 30 August . . . Customs, Excise and Gold Tribunal - Mumbai Smzs Chemicals Ltd vs Commissioner Of Central Excise, on 30 August, 2001 JUDGMENT Gowri Shankar, Member (Technical) 1 The duty of Rs 4800 - has been deposited The application is for waiver of deposit of Rs 24000 - 2 The dispute relates to classification of choline chloride
SMZS CHEMICALS LTD Vs. COMMISSIONER OF CENTRAL EXCISE THE appellants contend that this product falls under Tariff sub-heading 2302 00 of the schedule to the Central Excise Tariff and at the relevant time attract nil rat of duty THE department however contends that the product is rightly classifiable under Chapter heading 29 23 which reads as "Quaternary ammonium salts and hydroxides lecithins and