Sri Madhusudan Mills Vs. Collector of Central Excise

Decided On : Mar-06-1991

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

LAW: Section 3 of the Act, Section 51, the Finance Act, Section 51, the Finance Act, the Finance Act, the Central Excises Act, Section 51(1, the Finance Act, the Additional Duties of Excise (Textiles and Textile Articles, Section 51 of Finance Act, Section 51 of Finance Act, Section 3(3, the Finance Act, the Finance Act, the Central Excise Act, Central Excise Act, the Additional Duties of Excise (Textiles and Textile Articles, the Additional Duties of Excise (Textiles and Textile Articles, another Central Act, the Additional Duties of Excise (Textiles and Textile Articles, the Finance Act, the Additional Duties of Excise (Textiles and Textile Articles, Section 3, Section 51, the Finance Act, Section 51, the Finance Act, Article 365 of the Constitution, List 1 of the 7th Schedule, Constitution, Section 3 of the Act, The Additional Duties of Excise (Textiles and Textile Articles, Section 51, the Finance Act, Section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, Section 51, the Finance Act, Section 3 of the Central Excises, Rule 49, Rule 9, Chapter VII, Rule 140, section 37, Rule 9, Section 51, the Finance Act, the Central Excise Act, the Central Excise Act, Section 51, the Finance Act, Section 50, the Finance Act, the Central Excises Act, Section 6, a Central Act, the Central Excises Act, Section 50, Central Excise Act, Section 3 of this Act, the Duties of Excise, the Finance Act, Section 3(3, Section 3(3, Section 3 of the Additional Duties of Excise (Goods of Special Importance, the Additional Duties, Section 3(3, Section 50(4, the Finance Act, Section 3(3, Section 3(3, Section 3(3, the Finance Act, Section 3(3, the Additional Duties, Section 3(3, the Finance Act, Section 50(4, the Finance Act, Section 51, the Finance Act, the Limitation Act, the Limitation Act, the Customs Act, Section 280ZD(1, the Income Tax Act, Section 80, the Finance Act, the Excise Act, Section 3(3, Section 51, the Finance Act, the Jute Manufactures Cess Rules

CARDINAL: 1, 664, 8), 16-10-1980, 6, one, 6, 6, 2, 121, 4, 581, one, 6, 21/77, 8), 5, 9, one, one, only one, 3, 2, 3, 4, 5)-----------------------------------------------------------------------------------------------1, 8-6, 05-8-81, 08, 23-12, 30, 03, 24, 06, 30, 7, 74 to 4, 27-01, 15-05-8138,97,746.42, 16-05-811,32,406.74, 18, 16-05, 23, 01-12-80, 4, one, 9, 49, 20/82, 9, 49, 18, 3, 3, 2, 4, J. 581, 20-2-1982, 12, 239, one, 49, two, 1, 23-6-1988, 10, 887, 25, 849, 30, 5, 9, 49, two, 9, 49, 9, 49, 20/82, 37, 382, 387, 9, 5, 84, 3, 49, 23, 385, 130, 28, 126, 11, 11, 228, 32, 234, 9, 49, two, 20/82, 9, 1, 47, 140, 13, 1A, 1, 2, two thousand, 49, 2, 1, 3, 1, 10, 9, 1, 1, 1, 2, 2, 1, 3, 51, 1, 49, 2, 1, 1, 1, 1, 1, 20/82, 32, 234, 1, 50, 1, 2, 1, 3, 1, 4, 1, 2, 31-3, 4, 1, 2, 1, 1, 3, 1, 219 - 221, 558, 31, 615, 951, 957, 17, 29, 810, 811, 1670, 69, 91, 92, 149, 798, 810, 811, 1400, 28, 225, 228].13, 38, 535, 3, 3, 1, 1)", 50, 49, 50, 14, 9, 49, 20/82, two, 1987(30, 641, 37, 641, One, 20, 239, 29, 6, 25, 18-8-1986, two, 37, 382, 9, 296

ORG: Central Excise Duty, M/s. J.K. Cotton Spinning, Weaving Mills Co. Ltd., ELT, Honourable High Court, the Honourable High Court, The Delhi Cloth &amp, General Mills Co. Ltd., Caltex Oil Refining (, Limited v. Union of India 1979, Modi Carpets Limited, Anr., Union of India 1980, ELT, J.K. Synthetics Ltd., ELT, Devi Dayal Electronics &, Wires Ltd., Anr. v. Union of India CW 219/78, Rules 9 &amp, LPA, Delhi High Court, Central Excise Duty, the Assistant Collector of Central Excise, Date of Period, E/645/84- Shree Madhusudan Mills, E/549/84- M/s. Finlay Mills, E/667/84- Podar Mills Ltd., Podar Mills Ltd., Podar Mills Ltd., E/2284/84-, AC, Order No. &amp, the Assistant Collector of Central Excise, the Central Excises, Central Excise Rules, Central Excise, the Central Excise Rules, inter alia, the Assistant Collector of Central Excise, the Collector of Central Excise (Appeals, the Collector (Appeals, the Collector (Appeals, the Allahabad High Court, Central Distillery &, Chemical Works, the Delhi High Court, J.K. Cotton Spinning &, ELT, Court, Court, the Central Excise Rules, the Central Excise Rules, the Collector (Appeals, Central Excises &, Levy and Collection of AED, SED, SED, Delhi High Court, Weaving Mills Co., Ltd., the Additional Duties of Excise, Central Excises, the Central Excises, SED, AED, Modi Rubber Ltd. v. Union of India 1986, ELT, Central Acts, Special Excise, the Central Excises, Central Excises, Advocate, Departmental Representative, Bench, Finlay Mills, Bench, Departmental Representative, Special and Additional Duties of Excise, Departmental Representative Smt, Smt, Bench, the Miscellaneous Application, the Central Excise Rules, The Additional Excise Duty, Central Excise Rules, the Central Excises, the Central Excise Rules, the Central Excise Rules, SC)- Associated Cement Co. Ltd., Inspection, Customs and Central Excise, New DelhiUnion of India, Ors, Modi Rubber Ltd., Ors, Commercial Tax Officer, ELT, ELT - B-3 -The Central Excises, Income Tax, Khatau Makanji Spinning &, Weaving Co. Ltd., Entries, the Central Excises, the Central Excise Duty, the Central Excises, Central Excise Rules, Tribunal, ELT, ELT, SC, the Central Excises, the Central Government, AN APPROVED PLACE OF STORAGE, the Central Government, the Central Government, the Central Government, the Central Government, the Central Excises, Central Government, the Central Excise Rules, the Official Gazette, the Central Excise Rules, the Government of India, the Ministry of Finance (Department of Revenue, the Central Excise Rules, the Central Excise Rules, Court, Tribunal, Authority, the Central Excise Rules, Central Excise Duty, the Honourable Supreme Court, J.K. Spinning &, Weaving Mills Co. Ltd., Anr., Union of India, ELT, SC, the Supreme Court, the Central Excise Rules, Central Excise Duty, Special Excise Duty, the Central Government, the Central Excises Act, the Central Excises, the Central Excises Salt Act, the Central Excises Rules, Central Excise Rules, the Central Excises, the Central Government, the Central Excises, Union, the Central Excises, the Additional Duties of Excise, the Central Excises, Special Excise Duty, Madhya Pradesh High Court, Munshi, AIR 1963, SC 553, ESHER, Works and Buildings Commrs, AIR 1970, SC, Bolani Ores Ltd., State, AIR 1975, Mahindra and Mahindra Ltd., Union of India, AIR 1979 SC 798, AIR 1964 SC, Bolani Ores Ltd., State, Mahindra and Mahindra Ltd., Union of India, BRETT, Munshi, AIR 1963, SC, Collector of Customs, Betab, AIR 1960, SC, Mahindra and Mahindra Ltd., Union of India, State, Insurance Society Ltd., AIR, the Municipal Commrs, AIR 1962 SC, Mahindra and Mahindra Ltd., Union of India, AIR 1979, SC, AIR 1968, SC, the Honourable Supreme Court, v. Union of India and Ors, ELT, SC, the Honourable Supreme Court, the Additional Duties of Excise (Goods of Special Importance, the Central Excises, the Additional Duties of Excise, the Additional Duties of Excise (Goods of Special Importance, the Honourable Supreme Court, the Central Excises, Paragraphs 49, the Honourable Supreme Court, the Additional Duties of Excise, the Central Excises, Additional Duties of Excise, the Central Excise Rules, the Central Excise Rules, the Central Excises, the Central Excise Rules, The Collector (Appeals, Central Excises, The Honourable Supreme Court, Miles India Limited, Collector of Customs, ELT, SC, Collector of Central Excise, ELT, SC, The Honourable Supreme Court, Customs, the Central Excises, the Supreme Court's, Associated Cement Co. Ltd., Inspection, Customs and Central Excise, ELT, SC, the Honourable Supreme Court, Section 280ZD, the Central Excises, the Supreme Court, ELT, SC, Union of India and Ors, Modi Rubber Limited, the Honourable Supreme Court, the Honourable Supreme Court, Honourable Supreme Court, v.Union of India and Ors, the Additional Duties of Excise, Calcutta High Court, The Khardah Co. Ltd., Commercial Tax, Supreme Court, M/s. Ujagar, Advocate, The Supreme Court, AIR 1960 SC 1022, the Supreme Court, Tribunal, ETR, Hastings Mill Ltd., Tribunal

DATE: 1978, 1979, 1978, 1981, 47, 49, 49, six months, the period of, six months, 01-01-, 13-08-806, 06-01-81, 01-01-, 06-01-81, 01-01-, 06-01-81, 01-01-, 06-01-81, 01-01-, 28-01-81, 01-01-81-, 07-08-81, 01-07-8213,367.66 Nil, 01-07-8272,12,496.32, 4/87/6133, 01-07-8235,13,419.00, 01-01-78, 01-07-822,56,973.76, 01-01-78, 01-01-78, 01-01-78, 1/81/647, 23-01-821,18,307.70 16-10-80, 1944, 1944, 49, 1944, 49, the period of, six months, 1978, 1979, 49, 1982, 1982, the 20th February, 1982, 1944, six months, 1982, 1978, 1944, 1982, 1982, 1978, 1944, 1978, 1982, 1944, 1982, the 20th day of, 1982, 1978, 1978, 1978, 1978, 1944, 1960, 1990, two months', 14-9-1990, 13th August, 1990, 14-9-1990, 1982, year, 1978, 49, 1982, 1944, 1982, 1976, 1982, 1982, 1980, 1978, 49, 1982, 1978, 1944, 1978, 1989, 1987, 1987, 1987, 1987, 1944, 1985, one month, Section 11A of the Act, 49, 1944, 1944, 1944, 1982, Rule 9, 1944, Rule 49, 49, 1982, Rules 9, 1944, the 20th day of February, 1982, 1944, the 20th day of February, 1982, 1944, the 20th day of February, 1982, 1944, 49, 1952, 1987, 1944, June, 1981, 1982, year 1982-83, the 31st day of March, 1983, 1897, 10 of 1897, 1944, October, 1978, 1944, 1944, 1944, 1944, 1944, 1978, 1944, 1886, 1667, 1881, 63, 1691, 1694, 1988, 1957, 1944, 1978, 1982, 1957, 1944, 1944, 1978, 1982, 1982, 1944, 1982, 1944, 1988, 1985, the base year, 1944, 1965, 1986, 4-11-1988, 1978, 1976, 1962, Para 5, 1987, 1976

PRODUCT: 887, Bench, Bench, Advocate Shri Sridharan, B-53, Central Excise, Rules 9 and 49, Rules 9 and 49, Para 24, Central Excise Duty, 849

GPE: Del., Modi, Del., Weaving Mills - 1983, Del., J.K., Bombay, India, C.E., States, Bihar, Orissa, pp, M.P., Orissa, Ramsarup, Delhi, pp, States, Paragraph 3, C.E., Ujagar

PERSON: Delhi High Court, Caltex, Appeal Appellants, 8)-----------------------------------------------------------------------------------------------1,25,542.41 Nil V(18, Mill, Shri Gopal Prasad, Salt Act, Levy, Cotton Spinning, Levy, Miscellaneous, Zutshi, Zutshi, Zutshi, Zutshi, G.P. Singh, Madras, Headnote 2.9, Schedule, Schedule, Gazette, Schedule, Schedule, Schedule, G.P. Singh, Ramsarup, Ram Kripal Bhagat v. State of, Narottatndas v. State of, Clarke v. Bradlaugh, Madras, GEORGE LOWNDES, Hindustan Co-operative, Howrah v. Shalimar Wood Products, Ujagar, Chandigarh, Ujagar, Zutshi

PERCENT: 320 Delhi, 10%, 15%, 25%

WORK_OF_ART: The Collector of Central Excise, The Collector (Appeals, Basic Excise Duty, Basic Excise Duty, Shri Sridharan, Additional Duties of Excise, Basic Excise Duty, 4th Edition, Basic Excise Duty, the Basic Excise Duty, "Principles of Statutory Interpretation, 3rd edition, the Basic Excise Duty, Calcutta and Ors, Collector of Central Excise, Calcutta

NORP: Rules, Rules, Central Excise, Rules, Maharashtra, Central Excise

ORDINAL: first, first, second, third, 4th, second, first, third, second

TIME: 18-15/81/417, 30-1-1990, an earlier Act, a later Act, an earlier Act, a later Act, the later Act, the earlier Act, the earlier Act, a later Act, the earlier Act, a later Act, an earlier Act

QUANTITY: 20-2-82, 20-2-1982, 20-2-1982, 20-2-1982, 20-2-1982, 553 p. 558, 20-2-1982

LOC: Excise Duty, Esplanade Charge, the Financial

EVENT: the Additional Excise Duty, the Additional Excise Duty, the Additional Excise Duty, this Additional Duties of Excise Act, the Additional Duty of Excise, the Additional Excise Duty, the Additional Excise Duty

FAC: the Official Gazette, the Official Gazette

MONEY: ten per cent