Highland Dye Works Pvt. Ltd. Vs. Commissioner of C. Ex.

Decided On : May-10-2000

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: Section 11A, Rule 57-I of Central Excise Rules, Rule 173Q(2, Section 11A of the Central Excise Act, Rule 57-1, Rule 173Q, Rule 209A, Rule 209A, Rule 9(2, Section 11A, Central Excise Act, Rule 57-1, Central Excise Act, Section 173Q(1, Rule 57-I of the Central Excise Rules, Rule 173Q, Central Excise Act, Rule 209A, Central Excise Act

CARDINAL: 1, 31, 29, 175/86, 1-3-1986, 1.5, 2, 2, one, 1-3-1986.3, 173F, 9(1, four, 1, 173Q(1, 209A, 42, 7, four, 1, 173Q(2)(a, 12, 1984.4, four, 10-3-1993, 20, 26, 31, 29, four, 1, 1, 5, 2, 3, 1, 2, four, 92, 451, two, Two, 26, 101, 695.There, one, more than one, 49, 474, 43, 207,274, 211, 32, 96, 696, two, 49, 474, one, 30, 19-2-1987, 223, 256, 257, 12,000, 20,000, 60, 4, two, 12, tabular, five, 22, 5, five, two, two, one, 8, more than one, four, One, 2, one, One, 5000/-, 5, one, one, 4, 1 to 42, 4, four, four, 92, 451, 41, 42, 42, 2 to 5, 1, 1 and 6 to 19, 209A, 1, 2, 4, 173Q(1, 5, 2, 3, 1, 31, 175/86, 1, 30, one, 92, 451, 2, 3, 4, seven, seven, seven, 2(f, 3, 11A, 1944."Universal, 2, 114, 405, 4, 5, 2, one, 29, one, 14, 71, 59, one

ORG: Central Excise, Customs, M/s. Epsilon Inds, Gujarat Indl, Bombay of Epsilon, Highland Group of Industries, Govt, Highland, Vapi, Highland, Central Excise Rules, S.R. Shetty, V.V. Phadnis, Highland, Industries, Central Excises &, Gujarat Inds, Central Excise Rules, Central Excise Rules, Central Excise Rules &, Modvat, Central Excise Rules, Central Excise Rules, Central Excise Rules, Central Excise Rules, the Central Excise Rules, Central Excise Rules, Central Excise Rules, PLA, Gujarat Indl, Central Excise Rules, Central Excise Rules, Gajanan Fabrics Distributors, CCE, The Board under Section 37B, Board, Vapi, Diamond Engineering, Bhandup, Bhandup, Pimpri Gases, Central &, Gujarat Sales Tax, Gujarat Indl, Collector of Central Excise, Vapi, V.V. Phadnis, N.C. Phadnis, Gujarat Indl, Bhandup, Bhandup, Bhandup, V.V. Phadnis, Bhandup, H-4 &amp, Bhandup, V.V. Phadnis, S.M. Shetty, Bhandup, Bhandup, JDR, the Vapi Company, Syndicate Bank, Gujarat Indl, Chemical, Government, Highland, M/s.Gujarat Machinery, Collector, Gajanana Fabric Distributors, the Collector of Central Excise, Central Excise Rules, Section HA of, the Central Excise Rules, the Collector of Central Excise, Central Excise Rules, Customs, Epsilon, Gujarat Indl, Central Excise Rules, Central Excise Rules, Highland, Gajanan Fabric Distributors, CCE, Pune, Tribunal, Gajanan Weaving Mills, Gajanan Weaving Mills, Tribunal - Sections, Industries, CCE, Pune, the High Court, the Supreme Court, JDR, Highland Group of Industries, Highland, Highland Group, Mazda Chem Pvt. Ltd., Highland Group, Vapi, SKS, SKS, Highland, Shah, Hegde, Central Excise, Central Excise, Surat Collectorate, Central Excise, Customs, Surat Collectorate, Industrial Engineers, Collector of Customs, Chandigarh, CCE, JDR

PERSON: Surat, deemed fit.2, Vapi, Vapi, Vapi, S.K. Suratkal, Vapi, Syntho, Vapi, Vapi, S.M. Shetty, Mohini Suratkal, Kiran Suratkal Koshar S.Suratkal, S.K. Suratkal, R.N. Shetty, B.V. An-jaria, Rajendra Shah, Jagdish T. Shetty, Shrikant S. Shetty, Sainath Shetty, Salt Act, Syntho, Salt Act, Vapi, Syntho, Vapi, Surat, S.K. Suratkal, S.K. Suratkal, Vapi, Syntho, Vapi, Vapi, S.K. Suratkal, Shri J.C. Patel, Suratkal, Gajendra Shah, N.K. Hegde, S.M. Shetty, Somnath Shetty, Azo Dye Chem, Suratkal, Shivdas, S.K. Suratkal, Syntho, Syntho, Vapi, K.L. Ramteke, JDR, S.K. Suratkal, Shri Somnath R. Shetty, Shri Srikant, Vapi, Somnath Shetty, Somnath, Shri, A.R. Verma, G.K. Rao, Vapi, Azo Dye Chem, S.K. Suratkal, S.K. Suratkal, S.M. Shetty, S.K. Suratkal, Somnath R. Shetty, Azo Dye Chem, S.K. Suratkal, S.K. Suratkal, S.K. Suratkal, S.K. Suratkal, S.K. Suratkal, S.K. Suratkal, Vapi, S.K. Suratkal, S.K. Suratkal, Kiran S. Suratkal, S.K. Suratkal, S.K. Suratkal, Syntho, Syntho, Vapi, S.K. Suratkal, Surat, Surat, Surat, S.K. Suratkal, Rs, Rs, Order Nos, S.K. Su-ratkal, Jurisdictional Asst, S.K. Suratkal, Vapi, Surat, Gammon Fur Chemis, Bangalore

FAC: Highland Dye Works Pvt, Highland

GPE: Bombay, Bombay, Epsilon, Vapi, Gujarat, Ind., Highland, Epsilon, Baroda, Epsilon, Highland, Bombay, Bombay, Highland, Bombay, E.L.T, Highland, Bombay, Highland, Epsilon, Bombay, Mumbai, Bombay, Epsilon, Highland, Epsilon, Epsilon, Thane, Bombay, Epsilon, Epsilon, S.C., RG23A, Highland, Bombay, S.C., Suratkal, Suratkal, Shetty, Hanjaria, Highland, Bombay

NORP: Syntho, Central Excise, Epsilon, Syntho, H-7, Epsilon, Syntho, Epsilon, Syntho, Epsilon, Epsilon, Syntho, Central Excise, Syntho, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise, Central Excise

LOC: Highland, Highland, Highland Vapi, Highland, Highland, Highland Bombay, Highland, Highland, Highland, Highland, Highland Bombay, Highland, Highland Bombay, Highland, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland, Highland, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland Vapi, Highland Vapi, Highland, Highland Bombay, Highland Bombay, Highland Bombay, Highland Bombay, Highland, Highland Bombay, Highland Bombay, Highland Bombay, Highland

DATE: 22-10-1990, financial year, May 1987, financial year, May 1987, 175/86, 173C, 1944, 175/86, 1944, 175/86, 22-5-1992, May 1987 to March 1992, 1944, 22-5-1992, May 1987 to March 1992, 1993, 1997, 1983, 1998, 1989, 44, 1990, 1989, 1987, 94 and 1997, 1990, the years, 22-12-1990, 1986, 4-11-1991, daily, weekly, monthly, monthly, the financial year, today, 27-12-1988, 12-12-1999, six months, 1997, May 1987 to March 1992, the period 1987 to March 1992, 1944, 1997, 1944 - Rule 7, 2318-2335/99/WZB, 1999, the years, 22-10-1990, 1978, 1961, 1978, 175/86, each financial year, May, 1987 to March, 1992, 1983, 1994, 1994

ORDINAL: third, third, third, third

PRODUCT: Central Excise, Central Excise, H-10, Highland, the Collector Central Excise, Central Excise, Bench, Central Excise, Central Excise

QUANTITY: 8-2-1994

PERCENT: 10%, 25%

WORK_OF_ART: S.K.Suratkal

MONEY: 28 &