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Namtech Systems Ltd. Vs. Commissioner of Central Excise

Decided On : Dec-08-1999

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

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LAW: Rule 8(1, Section 5A(i, the Central Excises Act, the General Clauses Act, the General Clauses Act, the General Clauses Act, Section 4 of the Partnership Act, Section 131, Section 49, the Excise Law, the Excise Law, Regulations 25, Section 15, the Regulation 25, the Corporation Act, Section 2, Section 11, the Indian Contract Act, Section 11, the Amending Notification No, Section 3, Section 5A of the Act, Section 3 of the Act, Section 3 of the Act, Section 5A, Section 2(f, Section 2(d, Section 5A, Section 3 of the Act, Section 5A of the Act

CARDINAL: 1, 1-3-1986, 22, 28, 7, 4, 1/93, 61, 637, 1/93, 28, 1/93, 24-12-1993, 1/93, 28, 1/93, 1/93, 1/93, 22-12-1994, 17-8-1992, 65, 4, 7, 7, 2164/98, 1-3-1986, 1, more than one, more than one, 22, 1-10-1987, 7, 7, 1/93, 28, 4, 1-3-1994, 1-3-1994, 4, 9, 1/93, two, 1/93, 7, 4, 2, 24, 1/93, 43, 132, 131, 1, 2, 3, 132, 12, 12, 26/98-B1, 7, 3, 3, 12, 60, 395, 21, 223/87, 22, 7, 69, 15-10-1993, one, 7, 3-12-1993, 8.3, 9.3, 7, 75, 112, 72, 919, 7, 78, 285, 175/86, 175/86, 93, 75, 541, 70, 172, 265, 1/93, 1-3-1993, 1-3-1994, 13).The, 78, 404, 11, 4, 1/93, 28, 1-3, 7, 75, 223/87, 22, 7, 83, 241, 106, 15, 83, 241, one, 12, 17, 27-6-1996, 7, 24, 202, 23, 7, 104, 356, 5, 32, 31-3-1999, 5229/91, 672, 10-8-1999.16, 1/93, 28, 1-3-1994, 28, 1-3-1994, 4, 1-3-1994, 1-3-1994, 4, 1-3-1994, 1/93, 1-3-1994, 7, 4, 1/93, 19, 1/93, 4, 34, two, two, 12, 725, three, 14E, 1, 299, 43, 591, 2, 478, 1/93, 1-3-1986, 1/93, 28, 223/87, 7, 7, 4, 1-3-1986, 22, 7, 7, 27, 7, 1/93, 28, four, 4, 1/93, 1-3-1994, 4, 4, 1/93, 1/93, 1-3, 1-3-1994, 1/93, 61, 637, 6, 102, 91, 91, 292, 223/87, 1-10-1987, 1/93, 1/93, 7, 7, 175/86, 4, 175, 7, 1/93, 1/93, 4, 7, 4, 1/93, 1-3, 1-3-1986, 223, 22, 28, 4, 1/93, 1-3, 223/87, 4, 1/93, 1-3-1994, 7/4, 1/93, 7/4, 1/93, 7/4, 1/93, two, 7/4, 223/87, 1/93, 1-3-1994, 7/4, 7/4, 7/4, 1/93, 7/4, 83, 241, 7, 7, 7, 175, 1, 7, 175, 46, 7, 7/4, 1/93, 7/4, 7/4, 7/4, 48, 7/4, 49, 106, 15, 7, 175/86, 69, 88, 714, para 7/4, 7/4, 7, 175/86, 1/93, 1-3-1994, 7, 4, 1/93, 1-3-1994).51, 1-3-1986, 1/93, 28

ORG: the Larger Bench, Sharp Business Machines, C.C.E., the Stay Applications, M/s Sharp Business Machines Pvt. Ltd., M/s. Sharp Business Machines, Asstt, the Collector of Central Excise (Appeals, FOSROC Chemicals India Ltd., C.C.E., Bench, FOSROC Chemicals India Ltd., C.C.E., Bench, Ceramed Engineers Pvt, C.C.E., Ceramed Engineers Pvt, C.C.E., Namtech Systems Ltd., C.C.E., Sharp Business Machines, Bentex Motor Control Indus, C.C.E., M/s. Chopra Electrical Sales Corpn, Bench, the Larger Bench, Rajdoot Paints Ltd., C.C.E., M/s. Glidden International Co.of USA, Department, S/Shri V. Lakshmikumaran, M/s Bentex Motor Control, Switchgear Co., Bentex Electronics, Chopra Electricals, Architect Paints, UK Paints, Spred Coating, Kanwar Paints, Harman Paints, Ideal Coatings, Wessamit Appliances Pvt, M/s Maini Materials Movement, Shri R.D. Negi, State, Small Scale Industries, Industries (Development and Regulations, the Explanation IV of Notification No, the Central Excise Rules, the Central Excises Act, the Central Government, Bata India Ltd., Asstt, Patna, the Patna High Court, the Central Government, Bombay High Court, Consolidated Foods Corpn, Brandon &amp, Co. Pvt. Ltd., AIR 1965 Bom.35, the Central Excises Act, the Central Excises Act, Legislature, Income Tax, AIR 1956, S.C. 354, the Hon'ble Supreme Court, the Central Government, Ext, the Central Government, Sharp Business Machines, Tribunal, Bentex Motor Control Indus. &amp, Ors v. C.C.E., Tribunal, the South Regional Bench, Thio Pliarma v. C.C.E., M/s Synthico Formulations, The Collector of Central Excise (Appeals, the Patent or Proprietary Medicines, Explanation IV and Explanation VIII, C.C.E., Cinni, Sons, Tribunal, Nectar Beverages Pvt. Ltd., U.O.I., Karnataka, the Central Government, the High Court, Units - Contention, W.P. No, The High Court, C.C.E., Tribunal, C.C.E., Pneumatic, Festo Pneumatic, M/s, The Tribunal, Tribunal, Sonoma Aeromatics Pvt, C.C.E., M/s Harmann &amp, Tribunal, Tribunal, M/s Sonoma Aromatics, Tribunal, the Hon'ble Supreme Court, M/s. Somona Aromatics Pvt. Ltd., Tribunal, Karnataka High Court, U.O.I., Kali Aerated Water Works v., Madras High Court, Bell Products Co., U.O.I, the Gujarat High Court, U.O.L, The High Court, 7).The Supreme Court, U.O.I, Paliwal Electricals Pvt. Ltd., The Hon'ble Supreme Court, U.O.I., J.J. Electricals, the Apex Court, U.O.I., Paliwal Electricals Pvt. Ltd., Tribunal, Tribunal, Harts Cocoa Products Pvt, C.C.E., RLT 428, M/s Mikie Orient Confectioners, C.C.E., Rathna Industrials, RLT, M/s, Maruti Udyog Ltd., Tribunal, Swift Sales and Services, Tribunal, Aurangabad v. Ideal Chemicals, RLT 354, Super Delicacies v. C.C.E., Counsels, Reliance, the Supreme Court's, the Corporation of the City of Nagpur, the Life Insurance Corporation, LIC, Municipal Elections, LIC, LIC, The Hon'ble Supreme Court, City of Nagpur Corporation Act, the Apex Court, LIC, Corporation, City of Nagpur Corporation Act, Councillors, Corporation, Councillors, the Hon'ble Supreme Court, Union of India v. Indo-French Pharmaceutical Co., M/s. Indo-French Pharmaceutical Co.were, The High Court, State of Andhra Pradesh, Venkateshwara Roller &amp, Civil Supplies, the Andhra Pradesh General Sales Tax Act, Bengal Chemicals and Pharmaceutical Works Ltd. -, Tribunal, Bengal Chemicals and Pharmaceutical Works Ltd., Indo French Pharmaceutical Co., Madras v. Union of India, Tribunal, the Excise Authorities, P.S. Bajaj, Member (Technical, Tribunal, Tribunal, FOSROC Chemicals India Ltd., Sharp Business Machines, C.C.E., the Bombay High Court, Ors, Dadajee Dhackjee &, Co. (Pvt.) Ltd., ESBI Transmission Pvt. Ltd., the Trade Notices, the Central Government, SSI, the Allahabad High Court, Calcutta High Court, the Apex Court, Union of India, Paliwal Electricals, Union of India, the Apex Court, BBDO Worldwide, McKinsey &amp, Co., Clause 7 of Notification No, HUF, the Supreme Court, the Larger Bench, Brothers, Member (Technical, Judicial, Para (7, Notification No.175/86-C.E., the Central Government, Notification No.175/86-C.E., the Central Government's, Central Excise, Union of India, Paliwal Electricals, the Hon'ble Supreme Court, The Apex Court, The Hon'ble Supreme Court, Government, Manohar Nathurao Samarth, the Apex Court's, Union of India, Paliwal Electricals, Paliwal Electricals, the Supreme Court, Union of India, J.J. Electricals, JDR, the Apex Court, Tribunal, Sah Machine, Harts Cocoa Products, Advocate, Shri A.K. Jain, Tribunal, Bench, the Apex Court, Paliwal Electricals

PRODUCT: Notification No.175/86-C.E., Notification No.175/86-C.E, Maruti, Swift, Notifications, Central Excise Law, Central Excise Tariff, Central Excise Tariff, Central Excise, Para 7, Para 7/4

PERSON: Notification No.223/87-C.E., Bangalore, Nashua, Richo, Nashua, Bangalore, Nashua, Nashua, Bangalore, E.L.T.119, Bangalore, Bangalore, Bench, Bangalore, Bentex, Bentex, para aforesaid, Bench, M.P. Devnath, Bentex Linger, Bentex Udyog, Bentex Control, Bentex Indus, Rajdoot Paints, Shri Jitender Singh, Shri M.P. Singh, A.K. Jain, Notification No.223/87-C.E., Explanation X. By Notification, Explanation X.10, J-211, Gazette, Gaz, Gazette, Larger Bench, Kumar Shah, E.L.T.172, Festo Controls Pvt, Bangalore, Festo KG, Bangalore, E.L.T.Unnati Indus v. C.C.E., Nectar Beverages, Gandhi Nagar Bottling Pvt, para 4).In, Mikie, Madras, Madras, Alfa Electricals v. C.C.E., Pune, C. C.E., Manohar Nathu Rao Samarth, Marotrao Rao - 1979, Sulpha Gunidire, Sulpha Dimidine, Item No.14, Flour Mills -1988, Notification, Madras, Item No.14, Counsels, Shri Jitendra Singh, Shri M.P. Singh, Bench, A.K. Jain, Sd/- Sd/- Sd/-(Lajja Ram, S.S. Kang, Shri Lajja Ram, Notification No.223/87, Bangalore, Kaushalya Narayanan, C.C.E.1997, Cibatul Limited, Allen Rosenshine, Anthony Freeling.34, Manohar Nathu Rao Samarih v. Marotrao Rao - 1979, Lajja Ram, Shri G. A. Brahma Deva, Learned Brother, Shri Lajja Ram, Para, Notification No.59/94-C.E., Notification, Notification Nos, Notification, Krishna Iyer, Shri V. Lakshmikumaran, Bench, Shri M.P. Singh, Notification No.223/87

GPE: C.E., India, India, India, India, FOSROC, United Kingdom, C.E., FOSROC, U.K., India, India, C.E., New Delhi, India, India, DR, detail.7, Notification No.1/93-C.E., India, India, Patna, Duli, Narayana, India, India, India, India, Denmark, India, India, DR, New Delhi, India, India, C.E., New Delhi, Allahabad, C.E., New Delhi, Festo, K.G., Germany, Festo, Germany, Festo, Germany, Germany, C.E., Ahmedabad, U.O.I., C.E., S.C., S.C., S.C., C.E., C.E., Hindi, assessee, C.E., New Delhi, Notification No.1/93-C.E., India, S.C., India, the City of Nagpur Corporation Act, India, India, India, the City of Nagpur Corporation Act, India, C.E., India, India, India, India, India, India, India, India, India, India, India.33, India, India, S.C., India, India, India, India, India, India, India, India, India, India, S.C., India, India, India, India, India, S.C., DR, India, DR, India

NORP: Indian, Hon'ble, Japanese, Hon'ble, Indian, Indian, Indian, Indian, Indian, Indian, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Indian, Indian, Indian, Indian, Indian, Indian, Item, French, Rules, Indian, Indian, marketers"-, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Central Excise, Indian, Indian, Indian, Indian, Indian, Indian

DATE: 1995, 21-10-1993, 1993, 1993, 436/97, the first day of April, any financial year, 1951, 22-9-1987, 1944, 1944, 1978, 1944, 1944, 1944, 1897, 1897, 1958, six months, two or more, the period of, six months, 2314, 1567, 1940-S. 83, 1992, 1994, 1994, 70, 3805, 1989, 1995, 11-5-1994, 1994, 13-5-1994, 1995, 1995, A-70 of 1997, 1995, 28-11-1994, 1994, 1995, 76, 16-12-1994, 1995, 1995, 54, 1996, 1999, 1996, 1996, 1998, 1998, 1999, 93, 1960, 1948, 1960, 1948, 1960, 1948, 1948, 70, 1957, para-13, 1989, 24, 175/86, 175/86, 175/86, 175/86, 1995, 1980, 47 and 1997, 175/86, 175/86, 225/87, 1986, 175/86, today, 175/86, the financial year, 93, 175/86, 175/86, 175/86-C.E., 1944, 1996, 1986, 1999, para 7/4

LOC: the South Regional Bench, the South Regional Bench, the South Regional Bench, Synthico, Synthico, Synthico, Madras, Madras, Central Excise

FAC: Madras, Partnership Law, Notification No.175/86-C.E., Reimer GMBS, Madras, Notification No.175/86-C.E. and, Notifications

WORK_OF_ART: a Larger Bench, a Larger Bench, the Larger Bench, 'Spred' and 'Glidden', Switchgear and Ref Co., the Larger Bench, the Larger Bench, 'M/s, the Larger Bench, Bengal Chemicals, Scheme of the Notification, Marotrao and Ors

QUANTITY: 1/93-C.E, 4 w.e.f, 175/86-C.E, 175/86-C.E, 1/93-C.E, 1/93-C.E, 1/93-C.E

MONEY: 101, 101

PERCENT: 95%

ORDINAL: first

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