M/S. Elgi Equipments Ltd., India Vs. C.C.E. Coimbatore

Decided On : Jun-26-2001

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

LAW: Section 11A, Rule 173Q, Section 11A, Section 11A, Section 11A, Section 4(1)(SIC, the Valuation Rules, Section 4, Section 11A, the CE Act 1944, Section 11A, Section 11A, Section 11A(1, Section 4(1)(a, Section 4(1)(a, Section 4(1)(a, the CE Act, Section 4(a, the CE Act, Section 4(4)(d)(ii, Section 4(1)(a, Section 4(1)(a, Section 4(1)(a, Rule 173Q, Rule 173Q

CARDINAL: 1, four, 113/95, 29.09.95, 5,75,335.00, 2,41,912.39, 16.04.1992, 10,00,000/-, 1944.2, 2, four, 3., 4., 434/16.06.1990, 478/25.06.1990, 5, two, 6(i, 10, 46/11.04.1990, 9., 31.03.1993, 14,74,694.00, 10, 26.08.1991ii, 04.02.1992iii, 30.06.1993vi, 03.01.1994vii, 08.06.1994, 14.06.1994, 1088/95, 12, 31.03.1993, 13, 14.07.1994, 13.1, 13.2, 14, 58, 43, 15, 16, 30.11.1994, 17, 43, 18, 19, 20, 300, 21, 22, 23, II, 24, 25, 26, 27, 31.03.1993, 23.04.1991, two, 30.3.95, 30.11.94, 8.12.94, 4.9.95, 28, 56, 30.11.1994, 30, 31, 13.07.1990, 10, 32, 33, 34, two, 36, 37, three, 38, 23.02.1990, 39, 30.11.1994, 40, 41, 10, 43, 5%4, 14.07.1994, 1.25, 47, 48, 1, 4, 5, two, 12, 4, 26.08.1991, 58, 50., 51, 16.04.1992, 52, 16.04.1992, 56, 42, 24.4.01, 2, 3., 4., 34, 182, 43, 36, 723, 35, 38, 183, one, 31.3.93, 1.4.88, 31.12.90, 46 to 50, 148, 155, 20.3.87, 246, 248, 249, 268, 254, 260, 23, 52, 180, 50, 187, three, 2, 3, 42, 252, 85, 139, 90, 210(T, 43, 70, No.3, 11, 34, 59, 3, 52, 180, 187, two, 33, 4, 35, 59, 3, 37, 59, 3, 2, 1089=1977(1, 177, two, 15, 1987(27, 478/25.06.1990, 10, 46/11.04.1990, 46, 20.10.84, 1992(59, 3, 35, four, 28, 56, 10

ORG: Coimbatore, M/s, ELGI Equipments Pvt Ltd., M/s Elgi, BED, SED, BED, SED, M/s Elgi, India House, Coimbatore, Coimbatore, Industrial Estate, M/s. Elgi, M.V. Mallaya, Elgi, Elgi, Madurai, Elgi, Madurai, Elgi, Elgi, Elgi, Elgi, Elgi, Elgi, Elgi, Main, Area Sales Commission, Dealers/Sub, Elgi, Madurai, Cochin, Sr, Elgi, Elgi, BED, 74,196.00, SED, BED, SED, Control Excises, Elgi under Rule 173Q, Asst, Central Excise, Coimbatore I Division, C.No, Elgi, Asst, Coimbatore I Division, Hqrs., M/s. Elgi, Madras High Court, M/s. Elgi, Asst, Central Excise, Coimbatore, Nayveli Lignite Corporation Vs Collector, the Supreme Court, Tribunal, Electrical Products Corporation Vs Collector, ELT, the Central Excise Rules, S/Shri, Elgi, Elgi, Asst, Elgi, The Area Sales Commission, Tribunal, CCE Vs Escorts Ltd., Electrical, Corporation Vs CCE, ELT, MRF, the Supreme Court, Elgi, ECE, M/s. Elgi, Depots, Department, M/s. Elgi, Asst, Central Excise, Central Excise, Asst, Collector/Collector (Appeals, Asst, Collector/Collector (Appeals, Coimbatore, C.No, VC, Area Sales commission, Sethuraman (Dealers, M/s. Elgi, Calcutta, LG Balakrishnan &, Bros Ltd., Trade, The Supreme Court, SIC, the Supreme Court, Appellate, Madras High Court, High Court, Commission, pump tyre compressorcompressor----------------------------------------------------------------------------------------------, Elgi, Elgi, Central Excise, Tribunal, Court, Appellant, Delhi Distributors, M/s Hydro Tech Engineers, Indore, the Delhi Distributors, the Central Excises, Asst, Neyveli Lignite Corporation Vs, ELT, Asst, NLC, Asst, Asst, Counsel, Shri Suresh, ELT, Tri, ELT, CCE, ELT, SC, India Oxygen Ltd., CCE, the Supreme Court, Collector, Collector, Collector, the High Court, the High Court, price.(See, Collector, Collector, CE Act, the Assistant Collector and the Collector, Central Excise (Appeals, Sandoz India Ltd., CCE, ELT, Tribunal, Bench, Counsel, Customers, Tribunal, CCE, Stallion Shox Ltd., ELT, Tribunal, Counsel, Tribunal, CCE, Talbros Automotive Components, Counsel, Tribunal, Electrical Products Corporation, CCE, ELT, Tribunal, T.Frank, the T. Frank, T. Frank, T.Frank, the Assistant Collector and the Collector (Appeals, the High Court, Hon'ble High Court, MV Mallya, M/s Maroor's, Smt Santha Sethuraman of Maniam &amp, Co., Kirloskar Brothers, ELT, Counsel, CE, M/s Elgi, T.Frank, Company, Trade, Supreme, M/s, Kirloskar Brothers, the Supreme Court, DR, the Hon'ble Supreme Court, Kirloskar Brothers, UOI, SC, the Hon'ble Apex Court, A.K. Roy &amp, Another v. Voltas Limited, SC, the Supreme Court, the Central Government, the Central Government, the Central Government, Kirloskar Brothers, the Hon'ble Apex Court, Kirloskar Brothers, The Hon'ble Supreme Court, The Hon'ble Supreme Court, Bombay Tyre International, MRF, CE &amp, the Hon'ble Apex Court, MRF, ELT 553, SC, the Hon'ble Supreme Court, Elgi, No.434/16.06.1990, M/s Elgi, M/s Elgi, M/s Elgi, M/s Maroor's, M/s Elgi, M/s Elgi, Shri MV Mallaya, M/s Mariam &amp, M/s Elgi, Madurai Branch of M/s Elgi, Madurai Branch, M/s Elgi, M/s Elgi, M/s Elgi, M/s Elgi, M/s Elgi, M/s Elgi, M/s Elgi, Branch/Main, Company, Company, Commission, Distributor/Main, Dealers/Sub, Distributor/Main, Distributor/Main Dealer/Sub, Distributor/Main, the Distributor/Main Dealers, M/s Elgi, Madurai, Cochin, Shri T.Frank, Branch Managers, Madurai, Cochin, Court, M/s Elgi, M/s Elgi, Distributors/Main, the Assistant Collector, Coimbatore I Division, the Collector (Appeals, the Hon'ble Supreme Court, M/s, Kirloskar Brothers, SC, M/s Elgi, SRP, Department, Exchequer

DATE: 28,752.00, 01.04.1988, 01.01.1991, 1944, 22.03.1990 to June 1990, one year, the year end, 08.09.1990, 25.04.1991, 1994, 1988-89, 1990-91, 1,444.00, 1944, 1944, 01.01.1991, 25.07.1995, 14.07.1994., 1992, 76, 1989, 70, 1944, 1984, 08.12.1994, 1989, 70, 30.03.1995, the financial year 1991-92, 16.4.1992, 30.03.1995, 08.12.1994, 1983, 1990, 1983, 1990, 24.06.1983, 35, 1992, 13.07.1990, 01.04.1992, 16.04.1992, 16.04.1992, RT 12s, 25.06.1990, 42, one year, 08.12.1994, 5%-------------------------------------------------------------------------------------------- 44, 13.07.1990, 6 months, 25.04.1991, 45, 46, 3 years, 7 months ie., 08.12.1994, 1991-92 and 1993, 10 months, 1944, 25.04.1991, 1944, 49, 1992, 76, 12.03.1990, 16.04.1992, 54, 55, 1944, 1989, 70, 1991, 54, 1998, the period, June, 1944, 1992, 1996, 1997, 1989, 1944, 1992, 32, 1992, 13.7.1990, 38, 1992, Para 17, 1973, 1097, 1944, 1944, 22.03.1990 to June 1990, one year, the year end, 08.09.1990, 08.12.1994, 3 years, 7 months, monthly, 1944

GPE: 31.12.1990, Kurichy, Elgi, Co., India, OC, Asst, Trichy, Delhi, North states, Delhi, Trichy, Delhi, Smt, Santa Sethuraman, V.1, V.12, Bombay, New Delhi, Rs.6,04,087, DR, Counsel, India, Counsel

PERSON: Salt Act, Trichy Road, Trichy Road, Singanallur, Sowripalayam, Sri, T. Frank, Sri, T. Frank, Sri, Machine Tools, Mangalore, Shantha Sethuraman, Trichy, 6(iii, Sri, R. Saravanan, Sri T. Frank, Sri, Frank, T. Frank, Jurisdictional, Dvn, Jai Varadaraj, Sri, V. Pattabiraman, Sri, T. Frank, S. Sridharan, Shri, J. Varadaraj, Shri, Sri, Shri, Frank, Shri, Frank, Shri, Frank, T. Frank, Shri, T. Frank, Shri, T. Frank, Shri, T. Frank, Shri, T. Frank, Dvn, Mangalore, T. Frank, Mallaya, Shantha Sethuraman, Sri, T. Frank, Shantha Sethuraman, T. Frank, Shri, T. Frank, Sri, T. Frank, Sri, T. Frank, Shri, T. Frank, Sri, T. Frank, Shri, T. Frank, Shri, T. Frank, Shri, T. Frank, Shri, T. Frank, Shri, T. Frank, Neyveli Lignite, Shri V. Sridharan, Collector, Products Corpn, T.Frank, Frank, Saravanan, Q.1, Q.4, M.V. Mallaya, Meerut, Sri T. Frank, Shri S.Kannan, Sri Frank, Salt Act, Shri T. Frank, Shri T. Frank, Shri MV Mallaya, Machine Tools, Mangalore, Shantha Sethuraman, Trichy, Sri R.Saravanan, T. Frank, Distributor, Shri T. Frank, Shri T. Frank, Shantha Sethuraman, Shri T. Frank, Shri T. Frank

PERCENT: 10% to 45%, only 5%, 5%, 10%, 2.5%, 50%, 50%, 25%, 12% to 20%, 90%, 10%, 12.5%, 20%, 10%, 5%, 12.5%, 20%, 20% to 40%, 12.5%, 12.5%, 12.5%, 10%, the remaining 2.5%, 2.5%, 20%, 20%, 20%, 20%10%, 15%, 12.5%, 15%, 15%, 12.5%, 10%, 12.5%, 12.5%, 10%, 10%, 12.5%, 10%, 5 to 10% against 15% to 20%, 10%, 10%, this 10%, 10%, 10%, 10%, 50%, 10%, 20%, 8%, 12%, 10%, 20%, 8%, 12%, 8%, 10%, 20%, only 5%, 10% to 45%, only 5%, 5%, 10%, 2.5%, 50%, 50%, 25%, 25%

EVENT: RT 12, 31.12.1990) ii, RT 12, RT 12, RT 12, RT 12

NORP: Central Excise, Central Excise, Central Excise, Central Excise, notice.18, Rs.23

PRODUCT: Show, Central Excise, Rule 173Q of the Central Excise Rules, Appellant, Central Excise

FAC: Bombay Tyre International, Bombay Tyre International

LOC: Horn, North Eastern, Horn, Horn, Madras, Distributor, the Central Govt

MONEY: 204 &237