M/S Santani Sales Organisation vs.central Excise, Customs and Service Tax Appellate Triubnal, Delhi and Others

Decided On : May-31-2018

Court : Delhi

LAW: the C.E. Act, the Finance Act, the C.E. Act, the C.E. Act, section 35, section 11D, Section 35B(1, the C.E. Act, Section 35A, the Central Boards of Revenue Act, Section 35, Section 35A, Section 109, Section 35, the C.E. Act, the C.E. Act, the C.E. Act, Section 129E, the Customs Act, Central Excise Act, Section 35F(iii, Section 129EE, the Customs Act, Central Excise Act, Section 129E, the Customs Act, Section 129E, the Customs Act, Section 35F, Section 129E, the Customs Act, Section 35F, Section 129E, the Customs Act, Section 35F, Section 129E, the Customs Act, Section 35F, Section 129E, the Customs Act, Section 35F, Section 129E, the Customs Act, the C.E. Act, Central Excise Act, the Finance Act, the Finance Act, Act 1, Section 5-A, Section 9-A]., Chapter, Chapter, Chapter, the Central Excise Act, Section 73, Section 83-A, Section 85, Section 85, Section 35-EE of the Central Excise Act, the Finance Act, Section 35-EE of the Central Excise Act, Chapter, Section 73, Section 83-A, Section 85, Chapter, the Central Excise Act, Section 83, the C.E. Act, the C.E. Act, Section 83, Section 83, the Finance Act, the C.E. Act, the C.E. Act, Section 83, the Finance Act, the C.E. Act, the C.E. Act, Section 83, the Finance Act to Section 35F, the C.E. Act, Section 35F, Section 83, the Finance Act, the C.E. Act, Section 35(1, Section 35, the C.E. Act, the C.E. Act, Section 83, Section 35F, the C.E. Act, the C.E. Act, Section 83, the Finance Act, Section 83, the Finance Act, Section 86, the Finance Act, the Finance Act, the C.E. Act, the C.E. Act, Section 83, the C.E. Act, Section 86, the Finance Act, Section 33 EE of the C.E. Act, Section 83, the Finance Act, Section 86, the Finance Act, the C.E. Act

CARDINAL: 16, 1, 27 2, 349, 2, two, 1, 3, 27, 1, 1, ten, 6, 4, 2014.8, 1, one, 5, 27 9, Two, 1, 1, 6, 1, 1, 1, 35, 1, 7, 27, 10%.13, 8, 27, 4, two, 4, 1, 2, two, Two, 9, 27, 11, 10, 27, 247, two, 11, 27, 16, 16, 2.1, 12, 27, 6.2, 6.1, 13, 27, 6.2, 14, 27, 4.2, one, 15, two, 3, 1962:2, 1, 16, 27, 2.2, 2.3, 1, 3.2, 3.3, 2.1, 17, 27, 3, 3.1, 86, 83, 1944.—The, 18, 27, 2, 9AA, 9B, 9C, 12E, 15, 32A, 33A, 35EE, 35F, 35FF, 35, 35Q, 35R, 40, 85, 1, 2, 3, 3-A, 19, 27, 4, 5, 1944.86, 20, 27, two, two, 2, 2-A, 21, 27, 3, 2, 2, 4, 1, 3, 5, 1, 3, 4, 6, 22, five, one thousand, more than five, fifty, five thousand, more than fifty, ten thousand, 2, 4, 6-A, five hundred, 23, one, 24, 27, 85 and 86, 34, 10, 21, 25, 27, 22, 23, 26, 27, 27, 27

DATE: February, 2018 Date of decision:31, May, 2018, 1944, 27th April, 2017, 2017, 1994.5, Rs.27,46,819/-, 2014, seven and a half per cent, seven and a half per cent, 2014, 2001, 2002, 2004, 1963, 54 of 1963, 1998, 27 10, sixty days, sixty days, thirty days, 2004, 1978, 1979, that long years, 2001, 1944, 1962, 1944, 16th September, 2014, 27th March, 2015, 1944, 1944, 1962, 16th September, 2014, 1944, 1944, 1962, 1944, 1962, 1944, 1962, 1944, 1962, 1944, 1962, 1944, 1962, 83, 85 and, 1944, 9E, 11B, 11C, 12, 12A, 12B, 12C, 12D, 14, 31, 32, 34A, 36, 36A, 36B, 37A, 37B, 37C, 37D, 38A, three months, 2012, three months, three months, two months, 2012, two months, one month, three months of the date, 1944, 2012, 2015, 1944, four months, forty-five days, 27, 1944, 2014, the year 2011, 2012, 2012, under Section 86, 2003, 27th April, 2017, May 31st, 2018

PERSON: J.K. Mittal, Rajender Sahu, Nos, Harpreet Singh, SANJIV KHANNA, Nos, Appeals).-, Seth Nand, Law, K.M. Madhavakrishnan And, Lakshmi Ammal, Mishri Lal Tarachand Lodha, Harbour Div, Madras, Madras, Statutes, Lakshmi Ammal, Sita Ram and Others, Raipur, Kolkata, Appellant, Paragraphs 2, Bill, Bill, Bill, Subal Paul Vs, Malina Paul, G.P. Singh's, SANJIV KHANNA

ORG: CUSTOMS, the Central Excise, Customs and Service Tax Appellate Tribunal (Tribunal, the Commissioner (Appeals, W.P., Tribunal, Tribunal, Bench, the Tribunal in In Re, Mandatory Deposit, Commissioner (Appeals, Tribunal, the Commissioner (Appeals, Education, Commissioner (Appeals, W.P., Rs.3,19,000/-, Rs.1,83,310/-, the Commissioner (Appeals, Tribunal, Tribunal, Finance, Tribunal, the Commissioner (Appeals, Central Excise, W.P., Finance, the Cenvat Credit Rules, the Cenvat Credit Rules, the Cenvat Credit Rules, W.P., Finance, the Appellate Tribunal, the Commissioner (Appeals, the Central Board of Excise, Customs, the Appellate Principal Commissioner of, Board, the Appellate Tribunal, Appellate Tribunal, W.P., the Commissioner (Appeals, the Appellate Tribunal, Section 35B, Tribunal, Section 35B, W.P., Section 35B, Tribunal, the Commissioner (Appeals, Section 35B, Tribunal, Commissioner (Appeals, W.P., Central Excise (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, Tribunal, Legislature, Haryana And Others AIR1980SC2097and Mardia Chemicals Ltd., W.P., Union of India And Others, Uttar Pradesh, Appellate Courts, the Supreme Court, Lakshmi Ammal Vs, Gujarat State Financial Corporation Vs, Natson Manufacturing Co. Pvt. Ltd., W.P., Gujarat State Financial Corporation, State, Maharashtrav, Joint Commercial Tax Officer, the High Court's, Court, W.P., Federation of A.P. Chambers of Commerce of Industry Vs, the Supreme Court, Gujarat State Financial Corporation, Court, W.P., the Larger Bench, the Tribunal in In Re, Mandatory Deposit, Sections, Tribunal, Circular, Circular, Commissioner (Appeals, Tribunal, the Commissioner (Appeals, Board, W.P., Tribunal, Tribunal, Mandatory Deposit, the Central Board of Excise, Customs, W.P., Tribunal, M/s Balajee Structural (India) Private Limited, CCE, Tribunal, Tribunal, Hindalco Industries Limited, Central Excise, W.P., Tribunal, CBEC Circular, Legislature, Tribunal, W.P., Circular No.984/08/2014-CX, the Tribunal in In Re: Quantum, Mandatory Deposit, Circular, under:-"“2, Quantum, Commissioner (Appeals, CESTAT, Tribunal, the Commissioner (Appeal, W.P., W.P., the Commissioner (Appeals, the Commissioner (Appeals, the Tribunal under Section 86, the Central Excises Act, W.P., Central Excise (Appeals, Central Excise (Appeals, Central Excise (Appeals, Central Excise (Appeals, W.P., Central Excise (Appeals, Central Excise (Appeals, Appellate Tribunal.—(1) Save, Central Excise, Central Excise (Appeals, the Appellate Tribunal, the Appellate Tribunal, W.P., Board, Committees, Every Committee, The Committee of Chief Commissioners, the Appellate Tribunal, the Committee of Chief Commissioners, Central Excise, Board, the Appellate Tribunal, The Committee of Commissioners, Central Excise (Appeals, the Appellate Tribunal, the Committee of Commissioners, Central Excise (Appeals, Central Excise (Appeals, the Appellate Tribunal, W.P., the Committee of Chief Commissioners, the Committee of Commissioners, Central Excise (Appeals, the Appellate Tribunal, The Appellate Tribunal, Appellate Tribunal, W.P., the Appellate Tribunal, the Commissioner of Central Excise, Appellate Tribunal, W.P., C.E. Act, W.P., Reliance, the Delhi High Court, Union of India 2014, Tribunal, Parliament, the Supreme Court, SCC361, W.P., Devshanker v. Dhirendrasinh Virbhadrasinnhji Solanki, the Tribunal and Section 83, Glyph International Limited, Tribunal, Tribunal, W.P., Tribunal, Tribunal, Tribunal, Tribunal, VKR, W.P.

ORDINAL: second, first, second, first, first, Second, second, first, second, first, second, first, first, first, first, first, second, first, first, first, second, first, second, Secondly, second, second, first, second, first, second, 1st, first, second, first, first, first, second, first, first, first, second, second, first, first, second, second, first, first, second, first, first, first, first, first, second, first, second, first, second, second, second, Second, first, 6th, Second, second, second, first, first, first

PERCENT: 10%, 7.5%, 2.5%, between 10%, 7.5%, 10%, 7.5%, 27 7.5%, 2.5%, 10%, 10%, 10%, 7.5%, 17.5%, 7.5% or, 10%, 7.5%, 10%, 7.5%, 10%, 10%, 7.5%, 7.5%, 7.5%, 7.5%, 7.5%, 10%, 10%, 7.5%, 2.5%, 10%, 7.5%, 17.5%, an additional 10%, 10%, 10%, 10%, 7.5%, 7.5%, 10%, 7.5%, 10%, 7.5%, 7.5% or, 10%, 10%, 7.5%, 10%, 7.5%, 10%, 10%, 7.5%, as low as 7.5%, an additional 10%, 10%, 7.5%, 10%, 10%, 10%, between 7.5% and 10%, 10%, 10%, 7.5% or, 10%, 10%, 10%, 7.5% or, 10%, 10%, 10%, 7.5%, 10%, 7.5%

PRODUCT: Section 35F, Section 35F, Circular, Appellant, Appellant, Section 35F

MONEY: No.2) Act, ten per cent, No.2) Act, No.2) Act, No.2) Act

LOC: Cenvat

GPE: India, India, India, Nepal, Bhutan, Paragraph No.2

FAC: 9D

NORP: Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise

WORK_OF_ART: Principles of Statutory Interpretation‟. It