M/S Pml Industries Limited Vs. Commissioner of Central Excise and Another

Decided On : Feb-26-2013

Court : Punjab and Haryana

LAW: Section 35C(2A, Section 140 of the Finance Act, Section 254, Central Excise Act, Section 129, the Finance Act, Section 25B, Section 140 of the Finance Act, Chapter, the Municipal Laws by Constitution Bench, the Central Excise Act, The Constitution Bench, Section 406(2)(e, Section 30, the Indian Income Tax Act, Section 46, Article 14, Section 18(7, Section 129E, the Customs Act, Section 129 E of the, Section 129E, Sales Tax Act, Section 17, Statute and Circular, the Constitution Bench, the Industrial Disputes Act, the Consumer Protection Act, Section 23 of the, section 23(3, Chapter 13, A Constitution Bench, Section 254, the Income Tax Act, Section 254, Section 253, Section 254, Section 254(2, the State Act, Section 35, Section 35A, Section 128, the Financial Act, the Administrative Officers, Section 25, Section 35F, the Administrative Officers, Section 35C of the Act, the Customs Act, Section 13-B of the Punjab Village Common Lands (Regulation) Act, Section 13B, Section 35C

CARDINAL: 1, 02.2013, 1, 11.05.2002, 2, 1.1.2013, Rs.5, one hundred and, 180, 20.11.2012, one hundred and eighty days, 17.12.2012, one hundred and eighty days, 169, 26.cannot, 169, 4, 2A, 2A, 257, 60.The, 2A, 12, 157, 4, two, 2A, 5, 20.04.2002, 15.01.2013, 15.01.2013, 180, 6, one hundred and eighty days, 73, 1, 01.01.2013, 2, 2A, 180, 01.01.2003, 1, 2, 4, 4A, 11.05.2001, 2A, 1, 8, one hundred and, 11.05.2002, 01.01.2003, 2, 3, 30, 30, 9, 30, 2, 123.and, 199.SC, 209.and, 195.SC, 192.Cal, 640, 193.Cal.100, 12, 1, 13“19, 8), 9, 30, 4, 15, two, five, 2, 353, One, 195.SC, one, 197.SC, one, 1, 2, 6, 8, 3, 16, 16, 3.00, 144, 1, 3, 6, 9, 389-92, 20, one, one, 314-15, 21, 13, 22, one, 13, 103-05, 195.SC, 185, 7, 7, 17, 765, 29, 29, one, 23, 7, 1, 135-36, 5, 5, 24, 129, 2A, 2A, 2A, 1, 2, 25, 196.Patna 144, 2, 8, 2A, 19, one, 26, 11.05.2001, 4, 27, 28, 200.SC, 153, 48.held, 30, 29, 1, 31, thirty, 17, 2A, 34, 1, one hundred and, 242, 523.where, 295, 2.(Bom, 242, 144, 2.(Del, 35, 133, 36, 2A, 26, 37, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 38, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 36, 37, 38, 40, 41, 43, 45, 47, 48, 50, 51, 52, 53

DATE: 2013, 1944, 180 days, 2002, 2012, 30 days, 2013, 31.05.2007, 21.08.2007, 17.01.2008, 19.05.2008, 2005, 2013, 2004, 2004, 267.wherein, 180 days, 180 days, 2003, 180 days, 180 days, 180 days, 1987, 180 days, 2013, 30.07.2012, 06.11.2012,, 14.11.2012, 30 days, 1994, 2013, 1944, a period of, six months, 2001, a period of, three years, 2002, thirty days, a stay days, a stay days, a stay days, 1997, 1972, 1944, 1962, 198.SC 2010.CWP, 2013, 2013, 1949, 1922, annually, annual, 2013, several years, 2004, 2002, 1961, 2013, 2013, 2005, 1991, 2013, 1947, the period of, thirty days, 30 days, 2002, 1986, 45 days, 15 days, 2003, 1950, 2013, 1960, 1966, 1999, 1997, 1996, 1997, 2003, 2011, 2010, 2010, 2010, 22, 2000, 1957, 1995, 1999, 1961, 1999, four years, the financial year, 4 years, 1999, 1997, 2003, 1999, 4 years, 4 years, 2009, 1948, 14 days, 15 days, 2001, a period of, six months, 30 days, 30 days, 30 days, 30 days, 30 days, 30 days, a period of, 30 days, 30 days, the day, that day, 30 days, 30 days, a period of, 30 days, 2013, 2003, 30 days, 2013, 1 January, 2013, 32 days, thirty days, a period of, thirty days, thirty days, 180 days, 1 January, 2013, thirty days, 2013, 30 days, 30 days, a period of, three years CWP, 2013, 2007, 180 days, 180 days, 2002, 180 days, 180 days, 180 days, 180 days, 1961, 180 days, 2013, 35, 42, 44, 46, 49, 2013, 54

ORG: M/s PML Industries Limited, Central Excise &, Reporters, Digest, Tribunal, Circular, the Central Board of Customs & Excise, Circular, Circular, the Commissioner (Appeals, Customs & Central Excise, the Adjudicating Authority, the Customs, Excise & Service Tax Appellate Tribunal, Tribunal, the Supreme Court, Customs & Central Excise, ELT, Tribunal, 03.03.2009, Department, Department, Tribunal, Department, Court, the Supreme Court, Kumar Cotton Mills Pvt, Court, Tribunal, Central Excise, Tribunal, Tribunal, Tribunal, Tribunal, Central Excise, Tribunal, Tribunal, under:“6, Bench, Tribunal, the Income Tax Appellate Tribunal, Income Tax 2002, Tribunal, Tribunal, Tribunal, Themis Pharmaceuticals Vs, ELT, Bench, Tribunal, Bench, Bench, Tribunal, Rajkumar Dey &, Kumar Cotton Mills Ltd., Bench, Court, Tribunal, Bench, Themis Pharmaceuticals, Tribunal, Themis Pharmaceuticals, Tribunal, the Larger Bench, the Miscellaneous Application, the Adjudicating Authority, Tribunal, Board, Circular, the Appellate Authorities, Circular, the Commissioner (Appeals, Tribunal, Tribunal, Statute, Appellate, Legislature, the Commissioner (Appeals, Tribunal, Authorities, the Central Government, the Central Government, Legislature, Statute, Circular, Supreme Court, Collector of Customs, Bombay Vs, ELT, Appeal, Order, Board, Circular, Tribunal, Circular, the Appellate Authorities, Section35C, Tribunal, Circular, the Commissioner (Appeals, the Commissioner (Appeals, Appellate Tribunal, The Appellate Tribunal, Appellate Tribunal, 35F. Deposit, Central Excise Authorities, the Commissioner (Appeals, the Appellate Tribunal, the Commissioner (Appeals, the Appellate Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Authority, CESTAT Appeal, CESTAT Appeal, Legislature, Sale Tax Laws, the Supreme Court, Asstt, Sales Tax, Kanpur &, M/s Emerald International Ltd., The State of Punjab, PLR, The Anant Mills Co. Ltd. Vs, The Municipal Corporation of, AIR, Shyam Kishore &, AIR, Haryana Ceiling on Land Holdings Act, Nand Lal &, Haryana &, AIR, Collector of Customs & Excise, Cochin &, M/s A.S.Bava, Collector of Customs (Preventive, Madhya Pradesh, Court, the Calcutta High Court, Nagendra Nath Vs, M/s A.S.Bava’s, Anant Mills Co. Ltd., the Bombay Provincial Municipal Corporation Act, Bench, Corporation, U.P. AIR, 745.the Supreme Court, Court, Court, under:“43, Court, Court, the State of Haryana, Court, Court, Act, Tribunal, Tribunal, Court, Court, the Appellate Authority, M/s Emerald International Ltd., Bench, Statute, Mardia Chemicals Ltd., Vs., Union of India &, the Securitization & Reconstruction of Financial Assets and Enforcement of Security Interest Act, Court, Seth Nandlal, Court, Court, Anant Mills Co. Ltd., Court, Seth Nandlal, the Prescribed Authority, Court, the Punjab Village Common Lands (Regulation) Act, Statute, State, U.P. Vs, AIR, Legislature, Legislature, the Supreme Court, State of Mysore Vs, V.K.Kangan AIR, 2190.the Supreme Court, Municipal Committee, Charkhi Dadri Vs, 2329.the Supreme Court, Ambay Cements, Union of India Vs, R.S.Saini, Topline Shoes Ltd. Vs, Corporation Bank, Supreme Court, the State Commission, 498.the Supreme Court, District Magistrate, LJ, Garbari Union Coop, Agricultural Credit Society Ltd. Vs, See Raza Buland Sugar Co. Ltd., Municipal Board, Bank of Patiala Vs, Delhi Airtech Services Private Limited &, Uttar Pradesh &, the Supreme Court, Maxwell, The Interpretation of Statutes, Campbell, Courts of Justice, Court, Court, Court, Court, State, inter alia, Court, AIR, Court, State, U.P., AIR, inter alia, the Delhi Municipal Corporation Act, the Municipal Corporation, Corporation, Court, Corporation, Corporation, State, Haryana v. Raghubir Dayal, Court, Court, shall”, The Interpretation of Statutes, Court, Act, ITR Nos.40 & 41 of 1991, Income Tax, Court, the Appellate Tribunal, Shiveshwar Prasad Sinha Vs, District Magistrate of Monghry, Union Coop, Agricultural Credits Society Ltd. Vs, Legislature, Tribunal, Court, Stelco Strips Ltd. Vs, State of Punjab &, Section 14B(7)(ii) & (, Punjab General Sales Tax Act, Court, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, Revenue, the Commissioner (Appeals, the Commissioner (Appeals, Circular, The Commissioner (Appeals, the Commissioner (Appeals, Circular, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Statute, the Appellate Authority, the Appellate Authority, Statute, Appellate, Anant Mills Ltd., Seth Nandlal, Court, the Appellate Authority, the Commissioner (Appeals, the Central Government, the Central Government, the Appellate Authorities, Tribunal, Authority, the Appellate Authority, the Appellate Authority, Board, Delhi Airtech Services Private Limited’s, Mumbai Vs, Tullow India Operations Ltd., Supreme Court, The Supreme Court, M.P.V. & Engineering Industries, Court, The Directorate General of Hydrocarbons, the Ministry of Petroleum and Natural Gas of the Government of India, the Customs Department, Ministry of Petroleum and Natural Gas, the Central Government, Commissioner (Appeals, Tribunal, the Appellate Authority, the Commissioner (Appeals, the Commissioner (Appeals, Circular, Board, Circular, The Bombay High Court, Larsen & Toubro Ltd., Union of India &, the Supreme Court, Court, the Appellate Authority, Board, Board, the Appellate Authority, the Commissioner (Appeals, CESTAT, CESTAT, the Commissioner (Appeals, CESTAT, Parliament, Tribunal, the Supreme Court, Statute, Circular, Circular, Statute, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, Tribunal, Appellate Tribunal, Tribunal, Section 35B, Appellate Tribunal, The Bombay High Court, Nedumparambil P. George Vs., Union of India 2009, Tribunal, Court, Narang Overseas P. Ltd., Income Tax Appellate Tribunal, Narang Overseas P. Ltd., Andhra Pradesh High Court, Lanco Kondapalli Power Private Ltd., Union of India 2009, Delhi High Court, Delhi Acrylic Manufacturing Co. Ltd., Rajasthan High Court, Shree Cement Ltd., Union of India 2001, ELT 30.(Raj, Bank, Circular, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Anant Mills Ltd., Seth Nandlal, Tribunal, The Larger Bench, Sunil Batra Vs, Delhi Administration &, AIR 197.SC, M/s Chopra Steel Strips Vs., Union of India &, M/s H.L.Chopra Steel Rolling Mills Vs., Union of India &, M/s H.L.Chopra Steel Rolling Mills Vs. Union of India &, M/s H.L.Chopra Steel Rolling Mills Vs., Union of India &, M/s IFB Industries Ltd. Vs., Union of India &, CWP No.1719, Union of India &, CWP No.1789 of 2013 M/s, Belson Steels Vs., Union of India &, M/s Chopra Brothers Vs, Union of India &, Modern Steel & Agro Industries Vs, Union of India &, Union of India &, M/s Chopra Brothers Vs, Union of India &, M/s HMM Infra Limited Vs., Union of India &, Union of India &, Union of India &, Maa Durga Steel Pipes Vs., Union of India &, Union of India &, CWP No.2372 of 2013 M/s Jai Sidh Yogi Steel Rolling Mills Vs. Union of India &, M/s Ludhiana Steel Rolling Mills Vs., Union of India &, CWP No.2439, Maa Durga Steel Pipes Vs., Union of India CWP No.877, Union of India &, Union of India &, M/s Dhiman Steel Rolling Mill Vs., Union of India &, Singh Vs., Union of India &, CWP No.2564, Union of India &, Union of India &, M/s Leighton Welspun Contracts Pvt, Union of India &, CWP No.3141, M/s Vimal Alloys Pvt, Union of India &, M/s Mandi Alloys Pvt, Union of India &, Pepsico India Holdings Pvt, Union of India &, Pepsico India Holdings Pvt, Union of India &, CWP No.3246 of 2013 M/s Shiv Steel Industries Vs., Union of India &, Pepsico India Holdings Pvt, Union of India &, Union of India &, M/s Gopal Steel Industries Vs., Union of India &, Union of India &, CWP No.3383 of 2013 M/s Bhushan Steel Industries Vs., Union of India &, CWP No.3430 of 2013 M/s Jai Sidh Yogi Vs., Union of India &, Union of India &, ANJ Metal Recycling Pvt, Union of India &, M/s Balaji Alloys Vs., Union of India &, M/s Hans Steel Rolling Mills Vs., Union of India &, CWP No.3820, M/s Bhartiya Steel Rolling Mill Vs., Union of India &, M/s Surya Steel Industries Vs, Customs, Excise & Service Tax Appellate Tribunal &, CWP No.3826 of 2013 M/s Uttam Rolling Mills Vs., Union of India &, Taj GVK Hotels & Resorts Ltd., Union of India &, CWP No.3990, M/s Surendra Steel Rolling Mills Vs. Union of India &, M/s Datt Multimetals, Customs, Excise & Service Tax Appellate Tribunal &, M/s Wrigley India Private Limited Vs., Union of India &, M/s Datt Multimetals, Customs, Excise & Service Tax Appellate Tribunal &, Customs, Excise & Service Tax Appellate Tribunal &, CWP No.4154, Union of India &, CWP No.4155 of 2013 M/s Competent Construction Vs., Union of India &, Customs, Excise & Service Tax Appellate Tribunal &, Customs, Excise & Service Tax Appellate Tribunal &

PERSON: Versus Commissioner, GUPTA HON’BLE MS, Jagmohan Bansal, Kamal Sehgal, GUPTA, J.1, Chandigarh, Kumar Cotton Mills Pvt, Jagmohan Bansal, Bench, xxx xxx xxx, Benches, Bench, Tarapada Dey, Larger Bench, Krishna Sales, xx xx, xx xx, xx xx, Appeal, xx xx xx 6, xx xx xx 9, xx xx xx xxx, Kanpur Range, Vijay Prakash D. Mehta, Jawahar D. Mehta Vs, Hoosein Kasam Dada, Sardar Ali V. Dolimuddin, Mon Mohan Singha, Bench, Sita Ram Vs, ”17, Nand Lal’s, Vijay Prakash D. Mehta, Jawahar D. Mehta, Shyam Kishore’s, Haryana, Lal Srivastava, Banwarilal Agarwalla Vs, Lal Bagla AIR, Supp, T.P.M. Sahir, Kumar Jana, Rampur, S.K.Sharma, Rai Vimal Krishna Vs, G.P. Singh, Subbarao, J., Penzance, May George v. Tahsildar, Babu Ram Upadhya AIR, B.S. Khurana v. MCD, Maxwell, P. St. J.Langan., xx xx xx 131, Haryana, Rohtak, Kumar Jana, T.P.M. Sahir, Hemant Gupta, J., xx xx xx 26, May George’s, ELT, notification.30, ”43, xxx xxx xxx, ”54, CWP No.2362 of 2013 M/s, CWP No.2437, CWP No.2467, CWP No.3257, CWP No.3333 of, CWP No.3334, CWP No.3634, CWP No.4079, CWP No.4172, CWP No.4180

ORDINAL: first, second, first, second, second, second, first, first, first, second, first, first, secondly, thirdly, first, Firstly, first, second, first, second, second

PRODUCT: P-3, P-10, Vs, Bench, a Full Bench, Vs, The Full Bench of, Bench, VS

FAC: the Bombay Bench, Bombay AIR, Remington CWP, Halsbury’s Laws of England, 01.02.2013

NORP: Statute, Statute, Rajan Vs, Statute, Statute, Statute

WORK_OF_ART: 35A. Procedure, 9 SCC, prima facie, M/s Somany Pilkington’s Ltd.

GPE: xxx”.10, West Bengal, Swapan, Bihar, pp, L.C., Dattatraya Moreshwar v. State, Bombay, West Bengal, Swapan, administratively.41, Krishna, Narang, redundant.53, Singh

LOC: Single

QUANTITY: Rs.8 per acre, a particular Act

MONEY: 18 Rand of India Ltd., 02.2013

TIME: a few hours later

PERCENT: 16-17 &