Telco Ltd., Shri A.P. Arya, Shri Vs. Commissioner of Central Excise

Decided On : Sep-08-2003

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: Section 4, Article 133(1, Constitution, Section 4(1)(a, Section 4(1)(a, Section 4, Section 4, section 4, Section 11AB, Rule 173Q, Rule 198

CARDINAL: 1, 704, 28.2.78, 24.4.78, 23.4.89, ten, 27.9.88, 7.3.2001, 66,99,837/-, 29,51,000/-, 173Q, 4, 108.47, 1995(77)ELT 433, 26, one, 2002(146)ELT, 3, 2, 3, 36, 723, 433, one, 95, 255, 5, 2003(153)ELT 440, 1988(36)ELT723.(SC, 2001(131)ELT 306, 30/-, 331/03, 25.1.90, 25.1.90, 2002(143)ELT.19, 2.9.82, 2.9.82, 31.5.82, 2.9.82, 20.7.82, 2.9.82, 20.7.82, 31.8.82, 19.8.82, 16.9.82, 19.10.82, 19.10.82, 16.12.82, 28.2.83, 24.3.83, 25.1.83, 29.3.8237, 20.3.82, 29.3.8241, 29.3.8244, 19.4.85, 19.4.85, 19.4.85, 11.8.84 11648760, 19.4.85, 11.8.84, 14.9.84, 26.2.85 101629, 21693574, 28.1.85, 8.11.84 15409876, 26.2.85, 10.12.84 15487282, 29.3.85, 29.3.85, 29.3.85 160172100, 30.3.85, 30.3.85, 30.3.85, 30.3.85, 29.10.83112, 29.10.83113, 20.10.83114, 29.8.85, 22.12.86, 30.8.91, 11, three, 2, 3, 2, 3, 1, 2, 1, 1, 1, 2, only three, 12, 23.4.79, 1997(96, 209, 27.9.88, 27.9.88, 108.47, 5, 5, 1.10.98, 5, 1975:-, 1.10.98, 15, 2000(121)ELT 224, 1997(91)ELT 541, 1998(25)RLT 547, 23.2.2000, one, 1998(25)RLT 547, 15.3.1999, 1999(11)ELT, 126(SC

ORG: Chassis of Motor Vehicles, Central Excise, Motor Vehicles under Tariff Item 34, Motor Vehicles under Tariff Item 34, Central Excise Tariff Schedule, Motor Vehicle Chassis, Net Dealer Price, NDP, Regional Sales Offices, mae, Asstt, NDP, RSO, 30.9.1975, Asstt, Asstt, NDP, the State of Bihar, the Central Excise Authority, Excise Authorities, Revenue, the Patna High Court, the Hon'ble Supreme Court, SLP, NDP, RSO, the Patna High Court, RSO, the High Court, the Hon'ble Supreme Court, Court, Asstt, the Supreme Court, the Supreme Court, MRF, MRF, Government, MRF, Transpek Industry Ltd., Tribunal, MRF, Indian Oxygen Ltd., ELT, SC, CEA, the Supreme Court, M/s. MRF Ltd., ELT, SC, the Apex Court, CMC, ELT, Tri, Tribunal, J.K. Helene Curtis Ltd., Tribunal, Tribunal, the Supreme Court, MRF, Suprme Court, India Oxygen Ltd., the transpek Industry Ltd, J.K. Helene Curtis Ltd., CCE, Tribunal, State, CCE, Bharat Aluminium Co. Ltd., NB(A, Taparia Tools Ltd., Tribunal, The Taparia Tool's, Board, CBEC, the Apex Court, MRF, Apex Court, Dhiren Chemicals, Court, Tribunal, Bharat Aluminium Co. Ltd., RSO, the Party Place Serial No Date of --------, Sanghi Motors, Andaman Motors, Andaman Motors, 20.3.8238 Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, 26.8.8245 Doddanavar Brothers Belgaum, Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, Andaman Motors, Andman Motors, Sunder Automobiles, No.(1) &amp, the Supreme Court, the Patna High Court, High Court, the High Court, the Supreme Court, the Patna High Court's, Court, the Supreme Court, the High Court's, the High Court, High Court, PDI, the Dealers of Bihar, TELCO, PDI, Sale Service, RSO, the ex-RSO NDP, the Central Excise (Valuation) Rules, TELCO, PDI, Sale Services, Tribunal, the Supreme Court, Tribunal, Tribunal, Philip India Ltd., Mahindra &, Mahindra, PDI, Shri S.L. Jajodia, Customs Services, Telco Ltd., PDI, Pune, Asstt, the Commissioner (Appeals, Tribunal, Appellate Authority, the Supreme Court, PDI, Tribunal, Pune, Tribunal, the Supeme Court, PDI, Tribunal, Mahindra &, Mahindra, Apex Court

PERSON: Jamshedpur, Sri Nariman, Sri Nariman, Indian Oxygen, Taparia Tools Tld, Taparia Tools, Shri A. Mishra, Shri, Rajesh Singal, Sundaram Automobiles Akola, Subansisi GGO73147, Banderdewa, Port Blair, No.(1, Jamshedpur

DATE: 1954, 1956, the middle of September, 1975, October, 1975, 1.10.1975, 1976, 1978, 1975, Feb. 1983, March, 1983, 10.11.1997, 1988, 1995, 1997, 4.7.2003, 7523802, 9028573, 3009535, 1493558, 1431639, 15042610, 30095311, 14396312, 75228113, 11.11.82 AD, 28.4.82 29457714, 30095315, 30095216, 15047617, 45047618, 30095320, 45142921, 31155422, 30075223, 70095224, 14390326, 30093227, 45642928, 14376329, 19.8.83 AD/VC10186 25.1.83, 45192930, 19.5.83 AD/VC11040 15.2.83, 30095231, 14376233, 16049636, 15.1.82 16262939, 29.3.82 9212, 16972542, 29.3.82 9273, 31.12.82 16972543, 26.8.82 16.8.82, 22512346, 8053 11.11.82, 60274347, 1.8.84 100114, 18429749, 1.8.84 100115, 15409750, 100116 2.5.84, 15809751, 30.9.84 100266, 19.4.85 100716, 25.7.84 11648753, 19.4.85 100684 24.7.84, 11648754, 100682, 18.7.84 11648755, 19.4.85 100650, 11648756, 21693457, 100581, 21693458, 19.4.85 100886, 100865, 100864, 11648761, 19.4.85 100837, 11648762, 19.4.85 100791, 101165 7.9.84 21693565, 11726266, 11726267, 101220, 11726268, 101219, 11726269, 101203 13.9.84 11726270, 11726271, 19.4.85 101170, 11726272, 19.4.85 101121, 101703, 8.11.84 15409877, 8.11.84 15409878, 101704, 8.11.84 15409879, 24.1.85 101706, 8.11.84 21693580, 101705, 8.11.84 21693581, 102046, 102098 14.12.84 15487283, 6.12.84 15409884, 22723085, 103600, 22723186, 103599, 28.3.85 22723087, 1.8.85 103598, 22723088, 103597, 22723089, 103635, 16696990, 103798, 31.3.85 16754891, 103797, 16754892, 103801, 31.3.85 16071193, 103800, 103629, 103628, 16013296, 103627, 16013297, 103626, 103625, 16013299, 1.8.85 103624, 103649, 160132101, 103648, 160132102, 103647, 160132103, 103646, 160132104, 103718, 31.3.85 159004105, 103717, 31.3.85 159004106, 103716, 31.3.85 159004107, 103715, 31.3.85 159004108, 1.8.85 100112, 150097109, 100831-33, 522368110, 100526, 166820111, 132639117, 24.12.92 100799, 136802118, 24.12.92 48860119, 9.11.92 148437120, 24.12.92 101985, 285312121, 1101769122, 1982-83, 1984-85, 1985-6, 1986, 1989-90, 1990-91, 1975, 1975, 13.3.2001

GPE: the State of Bihar, Bihar, Bihar, Apex, States, States, India, States, Bihar, Bihar, Bihar, Bihar, Akola, Bihar, Bihar, Bihar, Bihar, Bihar, S.C., Bihar, Warranty, Apex

ORDINAL: Firstly

LOC: buyers.8, Pune

WORK_OF_ART: 8.6.8452 Himatsingka Auto Enterprises

EVENT: 29.3.85 16013298

MONEY: 24.12.92 101601

PERCENT: 50%, 50%

FAC: the ex-RSO NDP