Psl Ltd. and Shri F.S. Negi Vs. Commissioner of Central Excise

Decided On : Feb-25-2005

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

LAW: Section 4, Section 11, Section 4, Section 11A, Rule 26, Section 3, Section 4, Rule 6, Section 4 and Valuation Rules, Central Excise Act, Section 11

CARDINAL: 1, 20, 1800, 94, 13, 1.7.2000, 1.7.2000, 5.9.2000, 1.7.2000, 31.8.2000, 31.8.2000, 1.9.2000, 3,59,307, 19.8.02, 23A, 1.7.2000, 30.6.2002, 9.9.93, 9.9.2003, 1.7.2000, 1.7.2000 to, 2,73,52,040/-towards, 1.7.2000, 6, 43,76,326/-, 89,14,311/-, 1.7.2000 to 30,6.2001, 14,26,289/-, 35,43,644/-, 30.6.2002, 9.9.2003, 31.8.2001, 31.8.2001, 9.7.2002, 289(SC, 55, 7, 6, 6, 6, 1.7.2000, 94, 1.7.2000, 57, 62, 35,43,644, 53,43,644 3,18,05,616 2,62,34,949, 011, 2,62,4,949, one, one

ORG: M/s PSL, Daman, Daman, the "Pipe Mill, M/s PSL, the 'Pipe Mill', Transport, CCE, ELT, SC, the "Pipe Mill" Simultaneously CEVAT, Profit on Transportation, penalty &amp, M/s PSL, Company, M/s PSL Ltd., Daman, M/s PSL Ltd., M/s PSL Ltd, M/s PSL Ltd., Central Excess, M/s PSL Ltd, M/s PSL Ltd., M/s PSL Ltd., NIL, M/s PSL Ltd., M/s PSL Ltd., Division Office, the Inter Office Memo, penalty &amp, General Manager(Commercial, the Inter Office Memo, Central Excise Rules, the Coating Unit, Coated Pipes, CCE, Court, Coated Pipes, Coated Pipes, PSL Ltd, the Supreme Court, Baroda Electric Metric, E.L.T 13, SC, Tribunal, Apollo Tyres v. CCE-2003, RLT 163, RLT 712, Inter -Office memo &amp, PSL

PERSON: interalia, Borode Electirc, Shri Mann, F.S. Negi, Shri, F.S. Negi, F.S. Negi, Shri Negi, CCE-1997, Kisan Mouldings v. CCE-2004, Bare, herein.3

WORK_OF_ART: Coating Unit, Bare Pipes, Bare Pipes, The Show Cause: Notice no F. No, Following the

NORP: Daman, Central Excise, Central Excise, Central Excise, Central Excise, S.C

DATE: 1997, the period July 2000 to June 2002, 30.6.2001, 1.7.2001, 18.8.2002, 1944, 1.7.2001, 19.8.2002, 1944, 21.1.2004, 2.12.2004, 54, 55, 2000, 2000, July 2001 to June Total June 2001 2002, 89,14,311 1,84,37,7.29, 1.7.2001

PERCENT: 16%

GPE: Transportati

PRODUCT: 30.6.2001