Sail Vs. Cce

Decided On : Jul-19-2000

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 11A, Section 11A, The Preventive Officers of, Section 14 of the CESA, Chapter sub, the Notice 22, Chapter 27, Section 11A(1, Section 11A of the C. Ex, Section 11A of the Act, Section 35E of the Act, Rule 173 B(2, Section 11A(1, Rule 173Q, Rule 173Q(2, Item 68, Tariff Heading

CARDINAL: 1, 2708.11, 2708.19, 30, 173Q, 2, 490-001, 2708.11, 100, 2708.11, 100, 1., 2708.11, 100, 2/86, 1.3.86, 1.1., 2708.11, 1.2, 1.3, 2708.19, 2708.11, 100, 2708.11, 100, 2708.19, 2708.11, 2708.11, 2708.11, 2706.00, 2706.00, 2, 27.03, 2.1, 1SI, 3, 73, 2708, 2708.11, 2708.19, 2708.11, 2708.19, 2708.11, 216-1961, 10.11.84, 3.7.84, 216, four, 45^o, 55^oC, 58^o, 68^oC, 80^oC, 82^o, 10.11.84, 2708.11, 949, 10.1.92, 18.8.93, 3.2.94, 16.6.94, 2708.11, 100, 2708.11, 2708.19, 2708.11, 100, 27.06, 350, 3.2.2, 16.2.91, 13.10.90, 4, 14, 2708.11, 100, 126/78, 27.5.78, at least twenty-four hours, 1, 2, 3, 23/89, 10.11.84, 0-300^oC, 300, 11(5).24.1, 11, 5, 2708.11, 2706.00, 10.11.84, 12th/13th-10.90, 14, 408, 18, 612, 26, 26, 28.2.89, 38, 571, 173B, 17B, 58, 508, 2, 3, 173B, 4, 65, 12.10.90, 2706.00, 2708.11, 7.12.90, 173Q(1, 5., 2708, 2708.11, 2708.11, 2708.19, 2708.11, 2708.19, 2708.11, 18.8.93, 2708.19, 3, 9.4.1984, four, 55^oC, 68^oC, 5.7.84, 2708.11, 1:1, 80:20, 2708.11, 11(5, 38, 560, 97

ORG: the "Pitch Creosote Mixture, PCM, Central Excise Tariff, the Central Excise Rules, CEA, the Central Excise Rules on M/s. SAIL, BHILAI Steel Plant, SCN, NIL, PCM, Classification, Record Based Control, PCM &, NIL, PCM &, PCM &, SCN, PCM &, PMT &amp, NIL, PCM &amp, PCM &amp, PCM, PCM &amp, Road Tar, PCM &, PCM &, Road Tar, Pitch:-- Pitch &, Pitch &, FCM &, PCM &, PCM &, Indian Aluminium Co. Ltd., Collector of Customs, Cochin &STP Ltd., the trade &amp, the Supreme Court, CCE, PCM &, ISI, ISI, ISI, specified.(Indian Oil Corporation Ltd., CCE, Patna, prevails over trade &amp, Tri, Engg, Pitch &, Obtained, ISI, Asstt, Collector, Asstt, ISI, Asstt, Bhilai Steel Plant, 13.10.90 &amp, Asstt, the Chemical Examiner, C.Ex, 10.1.92 &, CEX/PLM/91/178/945, the Chemical Examiner's, the Chemical Examiner's, Shri Tata, Fin. &amp, PCM, PCM &amp, NIL, PCM, PCM &amp, Road Tar, PCM, PCM, Benzene, PCM, PCM, Road Tar, PCM, Road Tar.18, SCN, PCM, PCM, PCM, Chemical Examiner, the Chemical Analysis of PCM, the Chemical Examiner, Chemical Examiners, Shri Tata, PCM, Asstt, PCM, PCM, Deptt.had, Asstt, Bhilai, Bhilai, Bhilai Steel Plant, Tariff, PCM, PCM, Asstt, PCM, Elson Machine, ELT, PCM, RBC, Deptt, Elson Machine, CCE, SC, Deptt, ELT, Classification List, Classification List, Classification Lists, PCM, the Classification List, Classification Lists, the Central Excise Tariff Act, the Learned Collector on 7.12.90, Collector, Notice, Show Cause, the Learned Collector, Notice, Learned Commissioner, Government of India Undertaking, the Learned Commissioner, the Apex Court, Collector of Customs, Oriental Timber Industries, XII, S.A.I.L., Durgapur Steel Plant, DSP, Rourkela Steel Plant, RSP, Bokaro Steel Plant, RSP, BSP The Collector, Central Excise (Appeals, Calcutta, Notice, XIV, India Undertaking, Classification List, Sub-Rule, XV, Creosote Oil, Coal, Coal, Board, I.S.I. Specification, Specification, Coaltar Residuals, CET, CET, CET, Board, Tariff, PCM, PCM, PCM, Road Tar, HSN, Supreme Court, PCM, Tribunal, Indian Aluminum, ELT, STP Ltd., STP, SC, Asstt

NORP: Pitch, Pitch, Pitch, Pitch, Pitch, 7/12.12.90, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Rules, Lists, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch, Pitch

DATE: 1944, 1944, 2708.11 2708.19 Rs, 2706, 2706, 2706, 1944, 13.10.90, 1994, 8th July, 1994, 2706, 4:1.Thus, 1984, 1983, 1984, 1988, 1944, 1944 1, 1944 1992, every month, monthly, March 1986, 1985, March 1986 to September 1990, the past period, March 1986 to September 1990, 4 years, under 2706, under 2708, under 2706, under 2806, 2706, under 2706, 1988, 1998, 16

PERSON: Pitch Creosote, Road Tar, claim1, PMT2, Pitch Creosote, C. Ex, Road Tar, Pitch, Shri Kuljit, Road Tar, Kanpur v. Krishna Carbon Paper Co.5.1, ELT, C. Ex., Pitch, J.F. Van Oss, Pitch, Shri Kuljit Singh, Pitch, Raman Murthy, Tariff, Road Tar, Road Tar, Xylene, Phenol Tar Oils, Shri Kuljeet Singh, Raman Murthy, Road Tar, Noticee, C. Ex, Noticee, Noticee, Noticee, Pitch PCM, Order, Noticee, Anr, Tars Viz., Crude Tar, Order, Chemist, Coltrar Pitch, Coltar Pitch, Soft Pitch, Soft Medium Pitch, Coaltar Pitch, Coaltar Pitch, Item, Coaltar Pitches, Coaltar Pitch, ELT

PERCENT: 15%, 15%, 15%, 15%, 3-8%

GPE: Govt, India, Tar.4, CETA, Rajkot, 3.7.84, New Delhi, A.D., Toluene, Naptha, New Delhi, T.I., C.L., Govt, T.I., S.C., S.C.

WORK_OF_ART: Road Tar, Road Tar, Road Tar, Road Tar, Road Tar, Road Tar, Road Tar, Collector of C.Ex.5, Road Tar, Road Tar', Notice to Show Cause, Cutback Coaltar Pitch

ORDINAL: second, second

PRODUCT: 360^o--400^oC, No.2708.11.17.1, Circular, Crude Tar, Boards

QUANTITY: 1 am

EVENT: RT 12, Notice to Show Cause

FAC: the Show Cause Notice, Revenues