Punjab Breweries Ltd. and Mohan Vs. Collector of Central Excise

Decided On : Jul-17-1985

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 35-P of the Central Excises, the Indian Explosives Act, Section 17, the Indian Explosives Act, Item 14-H, Item 14-H, Item 14-H.Shri Iyer, Item 14-H, Item 14-H

CARDINAL: 1, 1, 2, 14, 14, 14, 4, 5, 9, 174, 5, 12,862.84, 12,862.84, 173, 29, 3,58,398.67, 3,58,398.67, 4-12-1980, between 1000 to 1800, 2,93,277.575, 4,50,000, 9,427.2, 9,427.20, 14, 14, 307-1266, 336, 207/83, 12, 283/80, 14, one, 67, 269, 40, 21.1, 21, 1C, 140, 40, 37.7, about 1 1/2, two, 307-1966, two, 28, 11, 2, 0.667, 65C.It, 1940.16, 14, 40, 17, one, 40, 18, one, 713, 14, one, 14, 83/81, 24-8-1981, 334, 264/85, 19-3-1985, 1985(21, 532

ORG: the Central Government, the Central Board of Excise, Customs, Tribunal, it.2, the Central Excises, CET, Department, Compressed Carbon Dioxide, Mohan Meakins Breweries Ltd., Solan, CO, Central Excise, the Assistant Collector of Central Excise, Central Excise, the Collector of Central Excise, CO, C02, the Central Excise Rules, us.6, the Appellate Collector of Central Excise, the Appellate Collector's, Mohan Meakins Ltd., Shri S.P. Bhatnagar, Counsel for Punjab Breweries, Department, the Gas Cylinder Rules, the Supreme Court, Union of India, ELT, the Supreme Court, CO2.Reliance, Tribunal, Parry India Ltd., Madras v. Collector of Central Excise, The ISI Specification on CO2, the Gas Cylinder Rules, Reliance, the Government of India's, Sahupuram-1978, ELT, the Supreme Court's, the South Bihar Sugar Mills, not.10, Shri S.P. Bhatnagar, Counsel for M/s. Punjab Breweries, Shri N.V. Raghavan Iyer, ISI, ISI, the Gas Cylinder Rules, the Supreme Court, the Supreme Court, the South Bihar Sugar Mills, the Supreme Court, the Gas Cylinder Rules, the Gas Cylinder Rules, consumption.12, the Central Excise Tariff, the Glossary of Chemical Terms, LPG, the Condensed Chemical Dictionary, ASTM, the Gas Cylinder Rules, Explosives, Government of India, the Gas Cylinder Rules, Explosives, Government of India, The Gas Cylinder Rules, The Government of India, the Department of Labour, the Gas Cylinder Rules, Schedule 2, the Gas Cylinder Rules, the Supreme Court, the Supreme Court, Court, the Supreme Court, CET, the Supreme Court, CET, Court, Court, the Indian Standards Institution, the Supreme Court, the Indian Standard Specification, the Indian Standard Specification, Shri Iyer, the Gas Cylinder Rules, the Supreme Court, the South Bihar Sugar Mills, Reliance, Tribunal, the EID Parry India Ltd., Tribunal, Tribunal, EID Parry, well.20, the Government of India, the Dhranghdara Chemical Works, the Supreme Court, CET, The Indian Standard Specification, Supreme Court, Dunlop India Ltd., Union of India, Court, Counsels, CET, the Supreme Court, the Gas Cylinder Rules, the Supreme Court's, the South Bihar Sugar Mills, Tribunal, CET, CET, the Government of India's, the Dhrangdhara Chemical Works, the Central Board of Excise, Customs, CET, the Indian Standard Specification, CET, Board's, Tariff Advice No, the Central Law Office, the Supreme Court, the South Bihar Sugar Mills, the Indian Standard Specification, Tribunal, Ilac Limited, Tribunal, Department

DATE: 1944, 1944, 1977, 14-H. Compressed, 1977, 14-H., 1944, the years 1973-74 and 1974-75, 1975-76, January 1976, 2,572.57, nearly A\ years, 49, June 1974 to June 1976, 1940, 1977, 1978, 1940, 1978, 1940, 1940, 1940, 1884, 1978, case-1978, 1983, 1984-85, 49

PERCENT: about 99%, 14-H. However, 99%, over 99%, more than 99 %, about 35%, about 53%, below 99%

TIME: 2) Act

PERSON: Supdt, Chandigarh Range, 15,435.41, Mohan Meakins, Simla, Chandigarh, Mohan Meakins, Ludhiana, Jess, Ludhiana, Shri Ravindra Narain, Raghavan Iyer, Rajan, Shri Ravindra Narain, Madras, Shri Iyer, Shri Iyer, CO2, Shri Iyer, CO2, Clifford A. Hampel, Gessner G. Hawley, Oxygen, Gessner G. Hawley, Reid, Grade 2, Para 4.1, Para 4.2, Shri Raghavan Iyer, Shri Iyer, Counsels, Oxygen, Counsels, Parry, Counsels, Shri Iyer, Mohan Meakins

WORK_OF_ART: Central Excise Rules, Tenth Edition

PRODUCT: CO2, CO2, CO2, CO2, 713, CO2, CO2, CO2, CO2, CO2, CO2, CO2, CO2, CO2, CO2, CO2, Para 2.1, Grade 1, CO2, CO2, CO2, CO2

GPE: New Delhi, Deptl, South Bihar Sugar Mills Ltd., q.v., South Bihar Sugar Mills, Bombay, Bombay

QUANTITY: 1000 to 1800 pounds, 1800 pounds, 1800 pounds, 45 pounds, 1000 to 1800 pounds, 45 pounds

FAC: the South Bihar Sugar Mills

NORP: Indian, Item, S.C, Item

LOC: the South Bihar Sugar-Mills