Gabriel John and ors. Vs. Commissioner of Central Excise

Decided On : Oct-29-1999

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

LAW: Section 11A(1, Section 11A(1, Rule 173Q, Rule 209-A of the CE Rules, Rule 209-A, under Explosives Act, the Explosives Act, Rule 173Q, Rule 209A, Rule 209-A.Smt, Rule 209-A, the Section 14 of the CESA, Rule 209A, Section 11A of the Central Excises, Section 11A(1, Rule 173Q, Rule 173Q, the Explosives Act, the Explosives Act, under Explosives Act, the Partnership Act, the Partnership Act

CARDINAL: 1, 16/90, 16.11.90, 4, 19.9.89, four, 1,00,000, 5000, 1000, 1,00,000, 1000, 5000, 3, 16.7.87, 21.12.89, 6.3.89, 24.6.87, 3.6.88, 21.12.88, 3, 4, 175/86, 7.5, 7.5, four, more than one, 110, four, one, two, 110, 4, one, one, one, 4, 9(1, 173, 1944.8, 4, 9(1, 53,52A, 173, one, 4, 9(1, 52A, 53,173, 173, 29.9.89, 19.9.89, 4, four, 19.6.89, four, 1, 1, 19.9.89, 16.10.89, 1944.14, 1, 53,530.005, 1,12,000.00, 30, four, one, 15.9.99, 30, 30, one, one, eight, more than one, only one, 17, 16/90, 16.11.90, four, only one, 30, 30, 30

PERSON: Para 4, Fireworks, Universal Fireworks, Saraswathi Fireworks, Madana, Bannari Amman Fireworks, Despatch Clerk, Shri P. Gaberial, A. Bhaskaran, M. Kanakaraj, Madana, Shri A. Ramamurthi, Reddipatty, Sri S. Palanisamy, Sri Bannariamman, Sri V.R. Arjunaraja, Shri G. SrinivasaInd, Shri Murhurajan, I. M. Chidambaramc, S. PalanisamSSI, R. Madana, Sri S. Palanichamy, Sri R. Arjuna Raja, R. Madana, Minor R. Karthik, R. Janaki, R. Madana, Shri M. Tirumalvalavan, Fireworks, Shri V.R., V.R. Arjuna Raja, G. Srinivasanaicker, R. Madana, Fireworks, Shri Ramamurthy, Shri P. Gabriel John., Shri R. Mohan, Despatch Clerk, Shri A. Baskaran, Shri N. Kanagaraj, Shri K. Venugopal, Shri A. Ramamurthy, Kamaraj Road, Shri Abdul Kareem, Fireworks, Shri Abdul Kareem, Shri Abdul Kareem, Shri A. Ramamurthy, Shri A. Ramamurthy, R. Madana, Shri A. Ramamurthy, Kamaraj Road, Shri R. Mohan, Clerk, lorry, Fireworks, Madras, R. Madana, Shri, A. Ramamoorthy, S. Palanichamy, V.R. Arjuna Raja, V.R. Arjuna Raja, S. Palanichamy, R. Madana, R. Madana, Shri Gabriel John, Shri Gabriel John, Shri John, Shri John, Shri A. Ramamoorthy, Shri A. Ramamoorthy, P. Gabriel John, R. Mohan Order Processing Cum Despatch Clerk, K. Sankaraj, N. Kanagaraj Incharge, Sri Bannariamman FW, Bannariamman FW, Saraswathy Fireworks, Proprietory G. SrinivasaIndustries, Sengamala, Universal Fireworks 3/, M. Chidambarm, Saraswathy Fireworks, R. MadanaR. Karthik2, R. Madana, C. Muthurajan, M. Thirumavalavan, M. Chidambaram, Notfn, R. Madana, P. Geberial John, R. Mohan, Despatch Clerk, A. Baskaran, K. Sankaraj, N. Kanagaraj, Arjuna Raja, M. Thirumavalavan, S. Madasamy, R. Palanichamy, Shri, A. Ramamoorthy, Abdul Kareem, Madana, Madana, Madana, Saraswathy Fireworks, Saraswathy Fireworks, Universal Fireworks, Madana, Shri V. Ramachandran, Madana, Fireworks, Fireworks, Michael Match Works, Matches v. Collector, Precision Engg, Madana, Registration, Madani, Madani, Shri V.V. Hariharan, Gabriel John, Match Works

DATE: 175/86, 1944, 1944, 175/86, 1/3604/10/89, 18/17/02745, 175/86, 1951, the preceding financial year, the current financial year, 175/86, 175/86, 1944, 53, 52A, 1944, 1944, annually, June 19th 1989, 1944, 175/86, 44, 16,89,398,36, 1944, 1944, 1944, 1944, today

ORG: Smt, M/s. Mercury Fireworks, Smt, M/s. Mercury Fireworks, A. Ramamurthi under Rule, Mercury, Order Processing, Ramamurthi Group, Smt, M/s, Mercury F.W. 12/FW/88, Mettupatti b, Universal F.W., Industrial Centre, Mercury F.W. Ind. 18/17/92043, M/s Bannariamman 18/17/03597, M/s Saraswathy F.W., Universal F.W. 18/17/03119, Mercury F.W. Ind, M/S Bannariamman, M/S Saraswathy, Universal F.W., I.T. Records, Mercury, M/s, Mercury, the Director of Industries, Industries (Development and Regulations, S.S.I. Unit, S.S.I. Certificates, M/s, Mercury, Fireworks Industries, M/s Bannariamman F.W., Shri G.Srinivasa Naicker, M/s Saraswathy F.W. Industries, S/Shri S.Palanichamy, the Ramamurthy Group of Industries, Mercury, M/s Bannariamman F.W., Shri Bannariamman F.W., M/s Mercury, Sivakasi, F.W., M/s Mercury, M/s Mercury, M/s Mercury, M/s Saraswaty Fireworks, M/s Mercury, Smt, Smt, M/s Mercury F.W., Sivakasi, M/s Mercury, Mercury Fire Works Industries, Head Office, M/s Mercury, the Central Excise Rules, M/s Mercury, M/s Mercury, Smt, S/Shri, Srinivasa, S.S.I, S/Shri S.Palanichamy, G. Srinivasa Naicker, S/Shri, C. Srinivasa Naicker, Smt, Smt, S/Shri, Universal FW, Mercury Fireworks Industries, K. Venugopal, M/s Saraswathy FWI, M/s Saraswathy Fireworks, Smt, Smt, G. Srinivasa Naicker, Shri M.Thirumavalavan, S/Shri G. Srinivasa, CER, M/s M.F.W. M/s Bannariamman F.W., M/s Saraswathy Fireworks, Central Excise Rules, CER, Smt, M/s Mercury Fire works Industries, M/s Saraswathy Fire Works, the Collector of Central Excise, Annexure, the Central Excise Rules, the Central Excises, the Unit Value of Fireworks1, M/s Saraswathy FW Rs, M/s Mercury, FW Rs, M/s Mercury, S/Shri, M/s Mercury FWI, M/s Sri Bannari, M/s Saraswathy FWI, M. Chidambaram, Universal FW, M/s Saraswathy FWI, S. Palanisamy, Mercury, Mercury, the Collector of Central Excise, Registration, The Central Excise Department, Supreme Court, Smt, Mercury, Smt, Mercury, Mercury, Mercury, Bank, Mercury, Mercury Fire Industries, Smt, Mercury, the Provision of Partnership Act, Directors, Tribunal, Apex Court, Tribunal, Rathna Fire Work Factory, CCE, Tribunal, Matchwork, Tribunal, Match, Sekar Match Industries, Supreme Court, Padma Packages (P) Ltd. v., Tribunal, Alpha Toyo Ltd., CCE, Prima Controls, Co. Ltd., Smt, Tribunal, SDR, SDR, Smt, Smt, SDR, Mercury, Collector of Central Excise, Madurai, the ACJM Court, Madurai, Collector, Smt, Mercury, Smt, Tribunal, Smt, Smt, Match, Tribunal

GPE: Madana, K.Sankaraj, K. Venugopal, Rajendran, I.T., G.M., partners--, Smt, Madana, Madana, Smt, Madana, aforesaid.12, A.Baskaran, V.R., Rajendran, I.T., Madana, duty.15, FW, K. Venugopal, FW, FW, Smt, Ld, Madana, Smt, Universal Fireworks, Madana, Madana, Rathinam, Ld, Ld

NORP: D., R., R., R., R., R., R., R., R., Central Excise, Central Excise Rules, Central Excise, Central Excise, R., D., Central Excise, R., Central Excise, Prop

EVENT: Date Names, Partnership Act

FAC: Madras, Madras

QUANTITY: 1,12,000

MONEY: one per cent

PRODUCT: CER'44, CER'44, Fireworks, Single

PERCENT: only 1%, 99%, 99%

WORK_OF_ART: Fireworks, Employment of, Flying Horse

LOC: Prop.