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Union of India (Uoi) Through the Secretary, Ministry of Finance and Cce Vs. Balrampur Chini Mills Ltd. and Cegat

Decided On : May-23-2003

Court : Allahabad

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LAW: Article 226 of the Constitution of India, Section 35H, Section 35H(1, Section 35C, Section 35H, Section 256, the Income Tax Act, Section 254, Section 35H, Section 35J. Section 35H(4, Section 35, Section 35H, Section 35K, Section 256, Section 260(1, the Income Tax Act, Section 35H, Section 256, Section 35H(1, Article 226 of the Constitution ofIndia, Article 226, Section 80, the Constitution Bench, Article 226, Section 80 C.P.C., Article 226', Article 226 of the Constitution of India, Article 226, Article 226 of the constitution, Section 256, Section 35H, Article 226 of the Constitution, Section 35H, Section 256, the 'Act, Section 23 of the Act, Section 24, Article 226 of the Constitution, Article 226 of the Constitution, Article 220, Article 226 of the Constitution, Section 256, Article 226 of the Constitution, Section 256, Section 256, Article 226 of the Constitution of India', Article 226 of the Constitution, the Motor Vehicles Act, The Constitution Bench, Section 20, Constitution, Constitution, Article 227 of the Constitution and, A Constitution Bench, Article 226 of the Constitution, Article 226 of the Constitution, another Constitution Bench, Article 226, Article 226 of the Constitution, Another Constitution Bench, Article 226 of the Constitution, Article 226, Constitutional, Article 226 of the Constitution, Article, Article 226 of the Constitution of India, Article 226 of the Constitution of India, Article 226 of the Constitution in granting relief, the Industrial Disputes Act, Article 226 of the Constitution of India, Section 35H

ORG: R.B. Misra, The Customs, Excise & Cold, the Sugar Division, Divisions, Industrial, The Sugar Division, the Chemical (Distillery) Division, Central Excise, the Additional Commissioner (Tech, the Bombay High Court, Jenson & Nicholson, Union of India, Tribunal, the Sugar Division, the Chemical (Distillery, the Sugar Division, the Chemicals Division, Central Excise, Divisions, M/s K.M. Sugar Mills, M/s K.M. Sugar Mills, Tribunal, Board, Divisions, Tribunal, the Sugar Division, Distillery, Tribunal, Panvel, Calcutta, SS, the High Court, the High Court, Learned Tribunal, the High Court, Learned Tribunal, the Sugar Division and Distillery Division, Income Tax, Sales Tax, Divisions, Board of Directors, Central Excise, the High Court's, the High Court, The High Court's, The Trade Notice, Sections or Departments, Central, the Trade Notice, the High Court, the Appellate Tribunal, the High Court, Tribunal, the Appellate Tribunal, Application Under Section 256, the Income Tax Appellate Tribunal Section 256(1, the Appellate Tribunal, the High Court, Tribunal, the High Court, the Appellate Tribunal, Learned Standing Counsel, The High Court, Tribunal, The High Court, The High Court, The High Court, the Tribunal:, the High Court, Tribunal, the High Court, Appellate, Bench, High Court, the Appellate Tribunal, Appellate Tribunal, the High Court, the High Court, Bench, the High Court, Tribunal, The High Court, the Supreme Court, Court, Registrar, the Appellate Tribunal, the Appellate Tribunal, the High Court, the High Court, Tribunal, the High Court, the High Court, Tribunal, the High Court, this Hon'ble Court, Chemicals & Allied Products v. Income Tax Appellate Tribunal, ConstitutionBench, the Supreme Court of India, State, theHigh Court, theSupreme Court, the High Court, Court, the High Court, the Supreme Court, the High Court, the Supreme Court of, the High Court, the Supreme Court, the High Court, the Supreme Court, Scheme, Tribunal, Appellate, Tribunal, the High Court, the Supreme Court, the High Court, the High Court, the Supreme Court, Tribunal, the High Court, this Hon'ble Court, Bareilly, the Appellate Tribunal, the High Court, the High Court, Tribunal, P.G. I. of Medical Education and Research, the Supreme Court, the High Court, the Labour Court, Court, the High Court, Court, Ashok Kumar, Ors, the Supreme Court, the High Court, the Supreme Court of India, C. Vasant Lal & Company v., Income Tax Bombay, the High Court, the Income Tax Appellate Tribunal, Tribunal, the Hon'ble High Court, Court, D.B., Income Tax, Page 714, Pages 716 & 717, the High Court, Tribunal, Tribunal, the High Court, The Supreme Court, Satlaj Cotton Mills Ltd., Income Tax, Tribunal, Tribunal, Tribunal, Tribunal, ITO, Tribunal, the High Court, Tribunal, F. Auto Gas Industries v. Union of India, The Supreme Court, Chanan Singh & Sons v., Tribunal, the Apex Court, The High Court, the High Court, the High Court, the High Court, Titagarh Paper Mills, the Supreme Court, the Tribunal under Sub-section, the High Court, Titagarh Paper Mills Co. Ltd., R.B. Misra JJ, the Prescribed Authority, Tribunal, the High Court, the High Court, the Income Tax Appellate Tribunal, The Supreme Court, U.P. Forest Corporation, Allahabad, Tribunal, the High Court, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, CL Jain Woollen Mills, ELT, the Supreme Court, Tribunal, the Andhra Pradesh High Court, Central Excise & Gold (Control) Appellate Tribunal, the Supreme Court, C.A. Ibraham v. ITO, AIR 1961, Suppl).2 SCC 312, the Supreme Court, the Supreme Court, K.S. Venkataraman & Co., the Privy Council, AIR 1947, Titagarh Paper Mills Co. Ltd., State, the Supreme Court, State, U.P., AIR 1958, Court, Court, the Taxing Statute, the Privy Council, Raleigh Investment Co. Ltd., the Supreme Court, New Water Works Co., London Express Newspapers, Ltd., AC 368, Corodon Craft & Co., State, Mask & Co., Whirlpool Corporation v. Registrate of Trade Marks, Tin Plate Co., India Ltd., State of Bihar : AIR1999SC74, the Supreme Court, the Hon'ble Supreme Court, Punjab National Bank, AIR 2001 SCW, the Supreme Court, Court, Court, the High Court, the Supreme Court, Income Tax Investigation Commission, the High Court, the High Court, the Supreme Court, Court, the Supreme Court, Union of India, Ors, the High Court, The Supreme Court, Court, the Supreme Court, State, U.P., Ors, AIR 1958, Court, The Supreme Court, Court, the High Courts, the High Court, SC, the Supreme Court, the High Court, the Orders of the Tribunal, Court, the Supreme Court, State of Madhya Pradesh, Municipal Board, the Supreme Court, the High Court, the Supreme Court, the High Court, Kerala State Electricity Board, the Supreme Court, the Supreme Court, Court, the High Court, the High Court, UPSRTC, State of, Andhra Pradesh and Ors, Moingiri Maharaj, Income Tax Officer and Ors, the State of Himachal Pradesh and Ors, the Supreme Court, the High Court, Court, Court, the High Court, A.P., the Supreme Court, the High Court, Jain Plastics & Chemicals Ltd., the Supreme Court, Indian Oil Corporation Ltd., the Supreme Court, the Supreme Court, Whirlpool Corporation, Registrar of Trade Marks, Ors, Court, Hon'ble R.K. Agarwal, U.P. State Sugar Corporation, U.P. Cooperative Union, Bareilly, LJ, U.P., Ors, Registrar of Trade Markets, ESC 504, U.P. State Warehousing Corporation Lucknow, ESC 619, U.P., Ors, U.P., Indian Oil Corporation, FLR 372, J.K. Cotton Spinning, Weaving Mills Co. Ltd., U.P., General Mills Co., AIR 1975, P.P. Munder, Aligarh Muslim University, Rajasthan State Transport Corporation, the High Court, the High Court, Union of India, Court, D.B., the Supreme Court, Court

CARDINAL: 1, 2, 2., two, one, two, 22.8.2001, two, two, 128, 3., 24.8.2001, 4, two, two, two, two, 3.9.2001, 26.6.2001, 2, two, two, 98, 28.9.94, two, 5, 6., two, more than one, 3, more than one, more than one, two, more than one, more than one, 7, two, two, two, two, two, two, two, two, 8., 9, 13, 16.5.2002, two, 1, one hundred and eighty days, two hundred, 5.12.2001, 16.5.2002, two hundred, one hundred and twenty days, 10, less than two, 4, 1, one hundred and twenty days, less than two, 212, 1952]1SCR28, 14, 1, 526, 15, 530, 539, 39, 15, 959, 2, 9, 2001]3SCR101, 10, 1962]45ITR206(SC, 1994]210ITR543(MP, 117, 217, 116, 14, two, 25, 12,50,000, two, 25, 12,50,000, 11(E, 1998(98)ELT587(SC, 174, 12, 13, 1983]142ITR663(SC, 11, 607, 3, 14, 1985ECR4(SC, 1983]142ITR663(SC, one, 15, 3, 530, 533, 5, three, 5, 14, 539, 540, 16, 13, 16.5.2002, 1977]2SCR137, two, 17, 84, 17, 18, 2002(142)ELT316(AP, 35-11, 19, 20, 1985ECR4(SC, 21, 22, 1966]60ITR112(SC, 23, 1983]142ITR663(SC, 24, 6, 336, 532, 105, 25, 26, 27, 2993, 227, 226, 227, 28, 1954]25ITR167(SC, 1955]2SCR1, 29, 30, 32, 1965]2SCR653, 33, 1984]146ITR624(SC, 34, 1988]2SCR759, 35, 293, one, 37, 1995)IILLJ728SC, 1, 72, 7, 481, 38, 1999]2SCR323, 39, 2002]2SCR1147, 40, 41, 2002(1, 705, 2, 1970]78ITR26(SC, 1, 699, 8, 2000(1, 2, 1987(32)ELT8(SC, 89, 1972)ILLJ180SC, 1, 43, two, one

GPE: New Delhi, Sugar, India, Bombay, C.P.C., India, U.P.T.C., West Pakistan, Orissa, Orissa, Orissa, Neville, KS, Siliguri Municipality, S.T., India, Haryana, Govt., the State of Bihar and Ors, Mumbai, Mumbai, New Delhi

PERSON: Heard Sri, Kumar, Sri Bharat, Ji Agrawal, Sri Piyush Agrawal, ELT, Moti Nagar, Central Excise, Nicholson, Orissa, Madan GopalRungta, Banshidar, Madho Saran, Chandigarh, Raj Kumar, Syed Yakoob, K.S. Radhakrishanan, Indira Bai, Rs, Rs, AIR2000SC204, A.P. Sen, E.S. Venkataramiah, Lucknow, Jai Singh v. Union, A Subba Rao, P. Vasu Babu, G. Veerappa Pillai V. Raman & Raman Ltd., R. Kishore Biswa v. State of Tripura, Shivgovinda Anna Patil v. State, H.B. Gandhi v. Gopinath & Sons, Anr, Mohammed Noor, Nawkes Ford, Trinidad Tobago v., Sheela Devi v., Jaspal Singh, O.C. Krishnan, Sangram Singh, Koto, T.R. Verma, Mohammad Nooh, Veluswami Thevar v., G. Taja Nainar, Anr, Bhailal Bhai, Khurai, Anr, Kamal Kumar, Anr, Amalendu Das, Mathuswami v. K. Natarajan, Anr, Kurien E. Kolathi, A. Venkateshwarah Naidu v., S. Challappa Ors, Anr, Krishna Kaul, LL Sudhakar Reddy, Sadguru Janardan Swami, Sahakari Dugdha Utpadak, Sanstha, Anr, Driveshafts, Pratap Singh, Anr, Lal Sahnia, S.K. Sen, Kumar Singh, Anr, Chandrama Singh v. Managing, Hridya Narain v., Bal Krishna Agrawal, Ambika Singh v. State Sugar Corportition Ltd., Satya Ram Yadav, Ali Abbas Abdi, Suit, Kanta Gupta v. Management, Mahavidyalaya Sitapur, Kumar Pathak v., Kanpur v. State, Delhi Cloth, Ludh Budh Singh, Mansoor Ali Khan, Krishna Kant, Kumar Singh, Kumar Singh

PRODUCT: Central Excise, Rule 175, Articles 226, 442, 898

DATE: 24.8.2001, 1981, 2001, 2002, 1st day of July, 1999, a fee of, 1961, sixty days, the 1st day of October, 1998, a fee of, thirty days, 1988, 1986, '15, 39, 1986, 2001, 54, 1989, 1st September, 1989, 1998, '5, Year 1984-85, 2002, 1996, 1952]1SCR583, 1999)IILLJ192SC, 1992, 1859, 1919, 1935, 1949, 1958)IILLJ259SC, 1959, 2000, 36, 2003, 2002, 42, 1991, 1995, 1990, 1998, 2001, 2000, 1997, 76, 1990, 44, 45, 16.5.2002

NORP: Central Excise, Central Excise, Central Excise, Central Excise, I.T.R., Harbans

LOC: Central Excise, Madras

MONEY: 256(1

ORDINAL: third, first, second

WORK_OF_ART: Collector of Central Excise v., Excise Reference Application, Reference Under Section 35, Collector of Central Excise v. Dunlop India Ltd., Sridevi and Ors, SC

EVENT: SC 86, SC 86

FAC: Constitutional

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