Penta Media Graphics Ltd. Vs. Cce, Commissionerate

Decided On : Mar-11-2003

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

LAW: Section 11A of the CE Act, Rule 173Q, Section 3, the CE Act, Section 11AC and Rule 173Q, Section 3, the CE Act, Section 12, the Customs Act, Section 11AC, the Circular No, Chapter Heading 8524.20, the Customs Act, Section 4, Section 11A(1, Section 11A of the Act, Section 11A(1, Rule 173Q, Section 11, Section 11 AC of the Central Excise Act, the Central Excise Act, Section 11AC, Section 11, Section 11 AC, Section 11AC, Rule 173Q, Rule 173Q, Section 11AC, Rule 173Q, the Rule 173Q, Rule 173Q(2, Rule 173Q, Section 11AC, Section 3, the CE Act, Section 12, the Customs Act, Section 14 of The Customs Act, the Circular No., Section 11A(1, Section 11A(1, Section 11AC, Section 11AC, Section 11AC, Rule 173Q.

CARDINAL: 1, 9/98, 1, 2,00,000, 10,000, 20,00,000, 6, 22.2.97, 100, 85.24, 30.7.1996, 28.10.96, 29.10.96, 24.12.96, 100F, 100, 22,936, 173, 1944.Appellants, 30.8.97, 2/95, 57, 232, 89, 3, 75, 2, 2, 42, 43, 44, 4.1.95, 3, 57, 232, 89, 3, 126, 986, 79, 139, 20.8.97, 11/97, 2/95, 4.1.95, 4.1.95, 10.10.2002, 19.2.98, three, 133, 613, 9.1, 23.7.96, 162, 14, three, 23.7.1996, 14, 32, 57, 232, 89, 3, 14, 15, 20, 29.10.96, 24.12.96, 126, 986, 9.3, 9.4, 2/95, 22, 6.2, 6.2, one, 1.28, 2/95, 79, 139, 20.8.97, 9.7, 173Q(1, 27, 4.5, 4.5, 27, 28.9.96, 28.9.96, 2, 30, 10,000, 2, 10,000, 286, 30, 10,000, 10,000, 47, 5, 23.7.96, 24, 9, 10.3, 10.5, 23.7.1996, 29, 74, 521, 129, 3, 57)ECC232, 1997(89, 3, 3/98, 1, two, one, 2, 3, 1, 4., 173, 5., 173, 7/98, 10.2.98, 173, 5.3.98".7, 162, 14, three, 23.7.96, 20, 30.7.96, 28.10.96, 29.10.96, 24.12.96, 11/97, 3/98, 161, 23.7.96, 162, 173, 174, 11/97, 30.7.96, 28.10.96, 29.10.96, 24.12.96, 11/97, 84.71, 23.7.1996, 50%_as, 2/95, 79, 139, 172, 26.7.96, 6.20, 92-97, 14.9.92, 4.10.96, 2/95, 4.1.95, 30.7.96, 28.10.96, 29.10.96, 2/95, 20.8.97, 30.7.96, 24.12.96, 26.7.96, 4.10.96, 30.7.96, 28.10.96, 29.10.96, 24.12.96, 173Q(1, 11, 99, 133, 536, 2, 47, 286.8

ORG: M/s Pentafour Software &, Exports Ltd to M/s Pentamedia Graphics Limited, M/s. Penta Media Graphics Ltd, M/s Pentafour Software &amp, Exports Ltd, the CE Rules, the CE Rules, C.No, the Department of Electronics, Computer Software, the Department of Electronics, 25.9.2002 Shri A.S. Sundararajan, Counsel, the Hon'ble Supreme Court, PSI Data Systems Ltd., CCE, SC, the department of Electronics, DTA, the Supdt of Central, DTA, Customs, the Hon'ble Supreme Court, PSI Data Systems Ltd., CCE, SC, SC, the Hon'ble Apex Court, Head, Department of Electronics and Instrumentation Engg, Head,, Computer Centre, IIT, Department, the West Regional Bench of CEGAT, BPL Mobile Communications Ltd., CC, ELT, Ginni International ltd., CCE, ELT, CBEC, the Customs Valuation Rules, DTA, Counsel, FTZ, EHPT, STP, Court, IIT, Head of Department of Electronics and Instrumentation Engg, Hindustan College of Engineering, IIT, Tribunal, CC, ELT, Basic Customs, the Hon'ble Supreme Court, PSI Data Systems Ltd., CCE, SC, SC, CVD, NIL, Tariff, 30.7.96, 28.10.96 &amp, the Hon'ble Tribunal, BPL Mobile Communication Ltd v. CC, ELT, CVD, Computer Software, CVD, ELCOT, the Nodal Agency, Tamilnadu, ELCOT, DTA, the Hon'ble Tribunal, Customs, Reliance, the Hon'ble Tribunal, Ginni International Ltd, CCE, ELT, DTA, the Intellectual Property Rights of, the Central Board of Excise, Customs, Invoice, Customs Valuation Rules, Circular, Para 9.6 &amp, CE Act, Audios, CE Rules, a Computer Company, DTA, SCN, AC, Reliance, CCE, L.G. Electronics, AC, Plant and Machinery, Plant and Machinery, DTA, Reliance, CCE, Machinery, CE Rules, Plant and Machinery, Plant and Machinery, DTA, Reliance, CCE, DTA, PLA, ELCOT, DTA, Customs Valuation Rules, Expert, Shri V.V. Sastry, Computer Centre, IIT, Shri V.V. Sastry, Audio/Video, Computer Software, DTA, the Hon'ble Apex Court, Tata Consultancy Services, State of Andhra Pradesh, SC, SC, Oracle, Lotus, the Hon'ble Supreme Court, PSI Data Systems Ltd., CCE, SC, SC, Court, Audio, Software, CPU, DOS, ADOBE, Customs Notification, Customs Notification, V.V. Shastry, Notification 36/96 (S) No, NIL, Table, Computer Software, Computer Software, Shri V.V. Shastry, the Computer Centre, IIT, Chennai, IIT, Prof. &amp, the Department of Hindustan College of Engineering, CVD, Computer Software, Computer Software, Computer Software, CVD, Computer Software, Computer Software, CVD, Computer Software, CVD, CVD, DTA, Tribunal, Ginni International Ltd., CCE, ELT, Development Commissioner Export Processing Units, DTA, Department of Electronics, the Supdt of Central Excise, Customs, DTA, Ginni International Ltd., CCE, CVR, DTA, 30.4.96, the Department of Electronics, DTA, DTA, DTA, Audios, the CE Rules, 28.9.96, the Hon'ble Supreme Court, State of Madhya Pradesh, Bharat Heavy Electricals Ltd., ELT, SC, CCE, Chennai, ELT, the High Court, Tribunal, Confiscation of Plant &, Machinery, YA Hazare &amp, ELT

PERSON: Chennai, Rs 4.5, Challan, Compact Disc, Audio, HPU CUS, V.V. Shastry, Sethuraman, Rs 4.5, 26.7.96, Dr R. Sethuraman, para 9.9, Para 9.2, Videos, Hazare Bros v., Para 9.9, Hazare Bros v., Master Key, Bench, Sl, Sl, Shri, Sl, Compact Disc, Sl, Compact Disc, Audio, R. Sethuraman, Trichy v. CEGAT, wherein, Bros v. CCE

DATE: 1944, 14,38,561 under Section 11AC, five years, 1944, 100B, 10C, 100D, 100E, 1944, 23.6.1997, 15.5.98, 1997, 1997, 1944, 1962, 25.9.2002, 2997, 1997, 2002, 2002, 2002, 1988, 15.5.98, 2001, 1997, 1997, 2000, subsequent years, 1997-98, 2002, 2002, 1962, 1988, 1944, 1944, 1944, 1944, para 28, 1990, 1944, 1990, 2001, 2001, 1997, 10.10.2002, 1st March 97, 1st March 1997, a later date, 23.6.1997, 1944, 2002, 2002, the first year, 42, 1944, 1962, 1944, 1962, 1988, 14,38,561, 1998, 33, 2001, 1990

PRODUCT: B11, Rule 173Q, Para 9.1, 172 Para 9.5, Para 9.8, Excel, Para 9.2, Notification 11/97, Rule 9A of the CE Rules, RT-12, Rule 173Q., Rule 173Q

PERCENT: 100%, 100%, 50%, 100%, 100%, 10%, 10%, 10%, 10%

TIME: 10.10.2002, 10.10.2002

GPE: New Delhi, India, YA, YA, DR, DR, Counsel, DR, India, Govt, India

QUANTITY: 11/97 dt

LOC: Hardware, Show, Govt

FAC: the Show Cause Notice, the Show Cause Notice, Audio, Annexed to Notification 11/97

NORP: Central Excise, Rules, Central Excise, Jayachandran, Hon'ble, Jayachandran

WORK_OF_ART: Show Cause Notice, Circular of the Board

ORDINAL: first, first, 3rd, second