Andhra Pradesh State Electricity Vs. Collector of Central Excise

Decided On : Feb-21-1984

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 35P, Section 5, the Electricity Supply Act, Item 68, Item 68, Rule 173Q, Item 68, Notification 176/77, Item 68 VI, Item 68, Item 68, Section 5, Article 285, Article 285 of the Constitution, Article, Section 3(1A, Constitution, the Electricity Act, the Indian Penal Code, Rule 10, Rule 10, Rule 10, Rule 10, Rule 10.67, Rule 10, Rule 10, Rule 10, Rule 10, Rule 10, Order No, Rule 10, Rule 10, Rule 10 and Rule 9(2, the Indian Penal Code, Section 9(b, Section 11, Rule 10, Rule 10, Rule 10, Rule 10, Rule 10, Rule 10, Section 11A, Item 68, Rule 9, Section 3, Rule 9(2, Rule 10, Rule 10, Rule 10, Section 11A, Rule 10, Rule 10, Rule 10 or Section 11, Rule 10, Rule 10, Section 11A.In the Assistant Collector's, Section 11 A. Further, Rule 173Q, Section 25(l)(a, No 700/82, Item 68, the Excise Act

CARDINAL: 1, 15, 15, one, 1-3-75, 12, 15, 15, 18-7, 30, 18-6-77, 31, 20, 2, 5, 176/77, 18-6, 11, 2, 176/77, 30-6, 29.5.78, 9-6-78, 4-5, 4, 18-6-79, 68, 5, 57/75, 1, 1, 5, 5, 16-6-80, two, 27.9.89, 1-3-75, 21-2-81, 13-8, 2, 14, 13-8, one, 15, 17, 3, 17, 179/77, 18-6, 54/75, 1-3-1975, 133B, four, 720, 825, 735, 1, 5, 26-6, two, One, 197, 24, 12, 119/75.23, 30, two, 168.26, 12, 176/77, 5, 5, 18-6-77, 31, 1, 133/82, 147/82, 227/83, 2057/83, 26-6-82, 7B, 14, one, 22, 24-3-80, one, 179\77, 18-6, three, 227/83, 2060/83, 179/77, 18-6, two, 44, one, 2057/83, 5, 1-3-1975, 54/75, 1-3-1975, more than 50, two, 149/82, 2057/83, two, less than 50, 50, more than 40, 54/75, less than 50, one, 30-4-75, thousands, 118/75.54, 193, 1, 9(1, 9(1, 9 1, 9(1, 47, 9(1, 9(1, 9(1, 9(1, 399, 26, 2, 2, 180, 27, 154, 15, 60, 17-11-80, 12, 338, 63, three, 64, 6-8-1977, 6-8-1977, 1978.65, 17-11-80, 20 to 22, 25, 937, 24, 674, 30, 338, One, 578, 687, 15-10-83, 180, 27, 9, three, 12, 12, 6-8-77, 24, 6-8-1977, 16, 16, 15, One, 2, 16, 2, 16, 12, One, 21, 97, 71, 338, 72, at least three, 93, 9, 6-8-77, 17-11-80, 17-11-80, 17-11-80, 86, 2057/83, 2059/83, 2057/83, 1-3-75, 48, 12, 19-3-82, 16-6-80, 1-3-75, 27, 1-3-75, two, 2059/83, 3-8-79, 173Q., 28, 6-8-77, 16-11-80, 17-11-80, 24-6-82, 2059/83, 10, two, 101, 102, 25, two, four, 2059/83, one, 7, 602, 295, 115, two, 154, 602, two, 7, 9(1, 123, 11, 18-8-79, 68, 127, 5, 57/75, 1-3-75, 129, two, 8, 27-9-80, two

ORG: the Additional Collector of Central Excise, the Collector of Central Excise (Appeals, the Appellate Collector of Central Excise, Hyderabad, the Central Board of Excise, Customs, Tribunal, the Tribunal under Section 35B, Central Excises, the Andhra Pradesh State Electricity Board, the State of Andhra Pradesh, Board, State, The Board, RCC, Board, Board, the APSE Board, Board, the Central Excise Rules, imposed.6, the Office of the Superintendent of Central Excise, M.R. IX, Kamdan Estate, Asstt, R.C.C. Pole Centre, APSEB, Sub-Divn, Board, Hyderabad, Asstt, Asstt, P.S.C.C. Pole Centre, Erragadda, the Centre at Erragadda, the Central Excise Department, Hyderabad, the Board, Board, Board, the Board, Board, Board, Board, Board, Board, Collector, Office of Collector of Central Excise, Superintending Engineer, Superintending Engineers, Board, APSEB, Board, the Central Excises, Government of India, Ministry of Finance, the Board, Board, RCC, Parliament, Collector (Technical, Hyderabad, the Board, the Government of India, Board, RCC, the Government of India, Central Excise, Board, Collector of Central Excise, Hyderabad, the Central Board of Excise and Customs, CBEC, CBEC, Collector of Central Excise, Board, Shri Ramaseshayya Choudhury, the Central Excises, Appellants, Small Scale Industries, XIV, RCC Pole Unit, the Show Cause Notice, XIV, XIV, XI, XII &, the Central Excises, the State Electricity Board, Shri Rangaswamy, the Government of India, Otis Elevator Co, Tribunal, Gujarat Machinery Manufacturers Ltd., Tribunal, J.K.Export Industries, the Supreme Court, General Mills, South Bihar Sugar Mills Ltd., S.C. 922, the Delhi High Court, Hyderabad Asbestos Cement Products Ltd., Tribunal, Aditya Mills Ltd., the Allahabad High Court, Union of India, Ors, Union Carbide India Ltd., Court, Court, Shri Tayal, Union Carbide, Board, Andhra Pradesh, the Central Excises, the Divisional Electrical Engineer, RCC, Cement, Board, the Supreme Court, Shree Agency, Ors, Board, Board, Pennar, Board, Board, Shree Agency, Board, Appellants, Small Scale Industries, Board, Board, Board, Judicial, Madras Rubber Factory Ltd., Union of India and Ors, Board, Central Stores, Board, Board, Board, the State Government, Bench, the Supreme Court, the Central Excises, the Supreme Court, the Supreme Court, the Supreme Court, the Central Excises, Tariff, Hyderabad, the Electricity Board, the Electricity Board, Board, Board, Board, Board, Gudur, Board, Board, the Assistant Collector's, the Superintending Engineer, Nellore, the Andhra Pradesh State Electricity Board, Board, the Superintending Engineer, APSEB, Board, Board, Board, Board, the Assistant Collector, ground.46, Nellore, Appeal No.149/82-D, Board, Rangaswamy, Shri Rangaswamy, this Shri Rangaswamy, the Central Excises, the Central Excises, the Central Excises, State, Board, Shri Rangaswamy's, Murugan and Company, the Central Government, the High Court, Court, Court, the Supreme Court, N.B. Sanjana v., Elphinstone Spinning, Weaving Mills Co.Ltd., the Calcutta High Court, Union Carbide Co Lid, Court, Shri Rangaswamy, V.B. Raju, the Supreme Court, D. Cawasji &amp, the Supreme Court, Cement Marketing Company of India Ltd., AIR 1980, Central, The Supreme Court, Court, Devidayal Rolling &amp, Refineries, P) Ltd., the Bombay High Court, Court, Shri Rangaswamy, Customs, Central Boards of Revenue, Department, the Supreme Court, Calcutta, National Tobacco Co- of, India Ltd., the Allahabad High Court, Oudh Sugar Mill Ltd., Union of India and Ors, the Allahabad High Court, Geep Flashlight Industries Ltd., Union of India and Ors, the Delhi High Court, Gopal Paper, Board Mills, the Bombay High Court, Devidayal Rolling and Refineries (Pvt.) Ltd., Tribunal, Goodwin Rubber Works, Tribunal, Ceekay Rubb Industries, Tribunal, Ruby Rubber Works, Tribunal, Rekha Industries, Department, Central Excise, the Supreme Court, N.B. Sanjana v., Elphinstone Spinning &amp, Weaving Mills Co.Ltd., the Calcutta High Court, Union Carbide Co. Ltd, Shri Rangaswamy, Department, the Supreme Court, Cement Marketing Co., India Ltd., AIR 1980 SC 346, IPC, the Central Excises, Shri Rangaswamy's, Murugan &amp, Company, the S.R.P. Committee, the Central Excises, the Supreme Court, N.B. Sanjana v., Elphinstone Mills, Section HA, the Larger Bench, Murugan &amp, the Supreme Court, N.B. Sanjana v., Elphinstone Spinning &amp, Weaving Mills Co Ltd., the Supreme Court, the Supreme Court, Central Excise, The Supreme Court, J.K. Steel Limited v. Union of India, Hindustan Steel, Cement Marketing Co., the Supreme Court's, the Supreme Court, Department, Department, the Supreme Court, Court, J.K. Steel, Murugan &amp, Company, Central Excise, High Courts, the Allahabad High Court, Oudh Sugar Mills Ltd., E.L.T.937, Gopal Paper, Board Mills, The Bombay High Court, Devi Dayal Rolling and Refineries, P) Ltd., Murugan &amp, High Courts, the Allahabad High Court, Oudh Sugar Mills, the Allahabad High Court, the Central Excises, Shri Rangaswamy's, the Supreme Court, Larger Bench.98, Shri Rangaswamy's, Rule 9(2).103, the Appellate Collector of Central Excise, Board, the Collector of Central Excise, the Central Excise Department, Shri Rangaswamy, the Supreme Court, Hindustan Steel v. State of, AIR 1970, SC, the Supreme Court, Cement Marketing Company of India Ltd., the Andhra Pradesh High Court, AIR 1974 AP, the Punjab High Court, Sitaram Gurdamal, Agarwal Metal Works, Shri Rangaswamy, the Supreme Court, Hindustan Steel, AIR 1970 SC, the Supreme Court, Cement Marketing Co., India Ltd., ELT, the Andhra Pradesh High Court, AIR 1974, AP, Department, Departmant, the Supreme Court's, D. Cawasji &amp, Co., the Calcutta High Court, Union Carbide Co. Ltd., the Supreme Court, Cawasji, the Supreme Court, the Andhra Pradesh High Court, AIR 1974 AP, the Punjab High Court, Sitaram Gurdamal, Agarwal Metal Works, Shri Rangaswamy, the Supreme Court, Hindustan Steel Limited v. State of, AIR 1970 SC 253, the Supreme Court's, Company, Company, Company, the Supreme Court, the Orissa Sales Tax Act, the Supreme Court, the Hindustan Steel, Board, the Central Excise Department, Department, the A.P.S.E. Board, Board, the Central Excises, Board, the A.P.S.E.B., the Central Excises, the Ministry of Finance, the Department of Revenue, Parliament, Department, Board, the Collector of Central Excise, Hyderabad, Board, Board, the Supreme Court, the Rajasthan State Electricity Board, Parliament, the Electricity Board, Board, State, Board, Reliance, the Supreme Court's, the South Bihar Sugar Mills', AIR 1968 SC 922, Board, Board, the Supreme Court's, the Rajasthan Electricity Board's, Electricity Boards, Board, Board

PERSON: Madras, Gudur, Superintendent, Superintendent, Vidyut Soudha, Shri Rangaswamy, Salt Act III, X. Whether, Appellants, XV, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Opposing Shri Rangaswamy's, Shri Tayal, Delhi Cloth, Shri Tayal, Shri Tayal, Shri Tayal, Item, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Item, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Kavali, Shri S.K. Basha, Shri Rangastvamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Tayal, Shri Tayal, Shri Tayal, Shri Tayal, S.K. Bhattacharjee, Shri Tayal, Shri Tayal, Goa, Gudur, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Tayal, Boaid, Shri Rangaswamy, Gudur, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Karimnagar, Notification No.118175, Shri Rangaswamy, Shri Tayal, Shri Tayal, Shri Rangaswamy, Shri Rangaswamy's, Shri Rangaswamy, Rule, Rules 47, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Murugan, Murugan, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Tayal, Shri Tayel, Shri Tayal, Shri Tayal, Shri Tayal, Shri Tayal, Shri Tayal, Excis, Shri Tayal, Shri Tayal, Shri Tayal, Shri Rangaswamy's, Rule, Rule.78, Shri Tayal, Shri Rangaswamy's, Shri Tayal, goods.81, Shri Tayal, Shri Rangaswamy's, Shri Rangaswamy, Shri Tayal, Shri Tayal, Ameerpet Range, Shri Tayal, Shri Rangaswamy's, Shri Tayal, Shri Tayal, Shri Rangaswamy's, Bill, Shri Rangaswamy's, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Tayal, Shri Tayal, Shri Ranga, Shri Rangaswamy, Section li A. Both Rule, Shri Ranga, Shri Tayal's, Nos, Shri Rangaswamy, Rule, Shri Rangaswamy, Nos, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Gyanoba Yashwant Jadhav, Rule I73Q, Shri Rangaswamy, Shri Tayal, Shri Tayal, Shri Rangaswamy's, Shri Rangaswamy, Gyanoba Yashwant Jadhav, Shri Rangaswamy, Hindustan Steel

DATE: 1948, 1965, the year 1976-77, 1976-77, 1977-78, 1976-77, 1977-78, 1944, five different days, 1981, 1983, 1983, 2390, 1981, 1968, 1980, 1983, 1853, 1978, 133/82, January, 1983, October, 21, 1977, 1981, 133/82, 1963, 1760, 133/82, April, 1980.-It, July, 1978, July, 1978, 133/82, 54175, the preceding year, 1977, January, 1963, Rule 10A, 52, 1978, 1969, 1173, 1978, 1978, 1983, 1976, Section 11A of the Act, Rule 10, five years, 1978, 1982, 1979, Rule 10A, 1981, 97, 1983, 1983, 1983, 1983, 1163, 1978, 1978, 86, six months, 1982, 1981, 1983, six months, five years, six months, five years, five years, five years, seven years, the five years' period in Rule 9, 149/82, the five years, five years, 149/82, five years, 2 5-3-82, Rule 10A, Rule 10A, five years, five years, 481/80, 2058/83, 1980, 1980, 76, 35, 1981, 1980, 76, 1978, 1978, 76, 35, 1981, 1944

NORP: Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Poles, Central Excise, Central Excise, Central Excise, P3C, Central Excise, Central Excise, manufacturers.27, Central Excise, Central Excise, poles, poles, French, P.O.R., Rules, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Rules, Rules, Central Excise, Central Excise, Central Excise, Central Excise, D., Central Excise, Central Excise, poles

PRODUCT: Central Excise, Central Excise, Shri Tayal, Shri Tayal, A.P.S.E.B., A.P.S.E.B., A.I.R S.C., Rule 9, Shri Tayal, AR-1 Forms, Shri Rangaswamy, Rule 9 of, Central Excise

GPE: C.E., Centre, Ameerpet, Ameerpet, Ameerpet, Erragadda, earth.14, manufacture.15, nugatory.16, G.I., M.S., Circles, S.C., Co., limitation.84, Sanjana, Sanjana, Sanjana, Sanjana, Sanjana, Sanjana, Sanjana, Sanjana, Sanjana, us, C.B.E.C., Orissa, C.B.E.C., C.B.E.C., Orissa

WORK_OF_ART: Superintendent of Central Excise, Shri Rangaswamy, Shri Rangaswamy, Shri Rangaswamy, Collector of Central Excise and Ors, a Writ Petition, Collector of Central Excise, the Larger Bench, a Larger Bench, false"- Here

LOC: Superintendent, Earth

PERCENT: 8%

ORDINAL: second, first, first, first, first, first

FAC: Buchi Pole Centre

TIME: under this Act

QUANTITY: 1 am, 28-2-75

EVENT: E.L.T. J4I6