The Dcit, Spl. Range Vs. United Vanaspati Ltd.

Decided On : Dec-10-2003

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: ITR 1, ITR 1 (Short Notes, Section 13, section 13, section 13, section 13, section 13, ITR 1 (Short Notes, ITR 1 (Short Notes, ITR 1 (Short Notes, the Excise Rules, section 114, the Evidence Act

CARDINAL: 1, 255(4, 96,09,720/-, 2, 438, 438, 96,09,720/-, 45,39,600/-, 96,09,720/-, 28.2.1992, 28.2.1992, 28.2.1992, 28.2.1992, 3, 3.3.1992, 28.2.1992, 68, 5, 68, 68, 26, 159, 7, 250, 584, 101, 721, 72, 726, 95, 401, 52, 162, 7, 143(3, 28.2.1992, 68, 90, 271, 254, 449, 96,09,720/-.16, 306.1988, 5, 89.17, 22, 96,09,720/-, 1, 438, 438, 96,09,720/-, 26, 32, 234, 45,43,600/-, 96,09,720/-, 96,09,720/-, 254, 606, two, 249, 221, one, 249, 257, 59, three, 34, 24, 18 to 21, 3.3.1992, 28.2.1992, 3.3.1992, 143(3, 143(2).Even, 7, 12, 3, 66.59, 34.75, 14, 90, 271, 160, 261, 32,053/-, 15,000, 1, 2, 15,000, 26, 7, 68, 68, 68, 68, 68, 27, 95, 401, 409, 72, 159, 159, 254, 449, 18, 96,09,720/-, 96,09,720/-.33, 255(4, 96,09,720/-, 1, 96,09,720/-, 66.53, two, two, 5, 438, 96,09,720/-, 438, 96,09,720/-, 3, two, 2(iii)(a, 4, 68, 309, 298, 96,09,720/-, 96,09,720/-, 11, 41.69, 51.79, 3, 66.53, 34.75, 5, one, 14.56, 35337, 32812, 309, 298, 286, 1968, 8.1.1992, three, 1, 1.75, 2404614.53, 943114.36, only 13.51, 5420298, 309, three, 3, 96,09,720/-, 23, 438, 20, 438, One, 28.2.1992, 28.2.1992, 3.3.1992, 28.2.1992, 28.2.1992, 3.3.1992, 28.2.1992, 3.3.1992, 68, 15000, 438, 438, 234, 45,39,600/-, 10,00,000/-, 10,00,000/- 28, 17069.250, 1.074, 1, 1.044, 1.062, 1, 1.06, 234, 45,43,600/-, 1.044, 1.074, 47.34, 1.74, more than 419, 430, 12, 96,09,720/-.33, 19,339/-, 19,339/-, 13.11.91, 19.2.92, 28.2.92, 87-88, 1.084, 1.064, 1.075 1.074 1.044By, 419 338, 292, 438, 96,09,720/-, 10, 1, 2, 3., 2, 68, 10, 68, 1, 10, 2(iv)(b, 2619.899, 9, 2, 10, 15000, 18750, 28.02.92, one, 28.02.92, 28.02.92, 28.2.1992, 28.2.1992, 12, 28.2.92.13, 3.3.92, 26.03.92, 28.02.92, 90, 271, 16, 144, 254, 449

PERSON: Chandigarh, Hon'ble Shri P.K. Bansal, V.K. Puri, Assessing Officer, MT, Narendra Dosi, H.M. Esufali H.M. Abdulali, Chandigarh, Chandigarh, Vanaspati Ghee, Vanaspati Ghee, Vanaspati Ghee, M. Tonn, Crores, A.Y., A.Y., A.Y., al, Admn, V.K. Puri, Excise Authorities, D.R., Chandigarh, b. CIT(A, Chandigarh

NORP: Hon'ble, Satish, Hon'ble, Hon'ble, Id., Mt., d.

DATE: 1961, year 1988-89.4, year 1988-89, year 1988-89, year 1989-90.6, the year, year 1988-89, the year, the year, 28.2.1992, 25.3.1992, year 1988-89, year 1988-89, year 1988-89, year 1988-89, the year, year 1988-89, year 1988-89, year 1986-87 to 1989-90, year 1986-87 to 1988-89, year 1986-87to 1988-89, year 1991-92 to 1997-98.12, 10 years ago, 10 years ago, 3.3.1992, year 1988-89, year 1988-89, earlier-year, the year, 29.12.1989, 142(1, about two years, 13.11.1991, the year, year 1988-89, The previous year, 21 months, 12 months, 31.3.1989, 9 months, assessment year, 1989-90, years 1987-88, 1988, the year, year 1987-88, 1988-89, year 1988-89, year 1988-89, the year, year 1988-89.18, year 1988-89, year 1988-89, year 1988-89, year 1989-90, year 1988-89, year 1989-90, year 1988-89, the year, year 1988-89, year 1988-89, the year, year 1988-89, year 1988-89, year 1989-90, year 1988-89, the year, the earlier year, subsequent years, the earlier years, 2002, the earlier years, this year, year 1988-89, 25.3.1992, 142(1, year 1988-89, year 1988-89, year 1988-89, the year, year 1988-89, year 1988-99, the year, Year, 5,33,728.001987-, 7,00,000.001988-89, 45,39,600.001989-90, 96,09,720/- 22, years 1986-87 to 1988-89, all these years, earlier years, year, year 1986-87 to 1988-89, years 1990-91 to 1992-93, the last year, year 1988-89, year 1988-89, the year, preceding year, the year, the preceding year, the years, the last year, September 1 to 19, 1960, a particular year, all years, 1957-58, 1958-59, no day to day, the previous years, 1944, year 1988, that year, the year, year 1989-90, years 1986-87, 1987-88, year 1986-87, previous year, 21 months, 12 months, 30.6.1988, 9 months, 31.3.1989, years 1987-88, 1988-89, 1188, last year to, 2427, the year, years 1987-88, 1988-89, year 1987-88, that year, year 1988-89, para 1(iii, years, the earlier assessment years, year 1988-89, earlier years, some year, more than 10 years earlier, 10 years, the year, the previous year's, year 1988-89, 18.5.1992, the assessment year, preceding year, the assessment year 1988-89, preceding year, preceding year, the earlier years, the preceding years, mahuwa, the year, preceding years, year, year, last year, the preceding year, the assessment year 1988-89, years, years 1985-86 to 1988-89, year, three subsequent years, Year, the assessment year 1987-88, the earlier assessment years, the year, the last year, the last year, the last year.15, years 1988-89, 1987-88, 23rd January, 1992, year 1088-89, the year, the last year, year 1987-88, 142(1, 16.11.1991, 23.1.1992, daily, year 1987-88, years 1988-89, 1989-90, the year, daily, several years, earlier assessment year, the year, years 1987-88, 1988-89, this assessment year, earlier assessment years, 1987-88, 87-88, 30735, 88-89, 1987-88, 53879, 29833, 88-89, 35264, 29833, 88-89, 43861 29833 5018, 87-88, 35253, 33980, 29833 4147, year 1988-89, the year, 9431, year, year 1988-89, year 1988-89, year 1989-90, 25.3.1992, year 1988-89, 18.5.1992, year 1988-89, year 1988-89, 28.2.1992, two days, 3.3.1992 Sh, 25.3.1992, earlier assessment years, 25.3.1992, between 3rd March, 22 days, the assessment year 1988-89, the year, year 1988-89, year 1988-89, last year to 18750, year 1988-89, that year, year 1988-89, the assessment year, the assessment year 1988-89, year, earlier year, that year, year 1988-89.Consumption, year, this year, year, year, year 1988-89was, year, one year, year 1988-89.32, the assessment year, year 1988-89.34, the assessment year 1988-89, earlier years, year 1988-89, earlier years, this year, this year, 21 months, the assessment year, 88-89, 1412 1015 2427, 1188, 5225, 3959, 1074, 18885 13203, 32088, 18750 14062, 17486 12211 29697 17728, 379604671 271970359 651557503 347593394, this year, previous year, the assessment year, all the years, the year, 142(1, earlier years, the later years, the year, the earlier years, this year, the last three years, this year, 21 months, the preceding year, preceding year, 18241, 12 months, 21 months, 32088, for21 months, 21 months, the year, the proceeding year, the preceding year, the preceding years, the preceding year, the fist year, more than earlier year, the next year, the current assessment year, preceding year, this year, the preceding year, this year, earlier year and this year, the preceding year, this year, preceding year, this year, 21 months, Nov 91, 28.2.1992, March, the earlier year, the earlier year, the earlier year, 142(1

ORG: Appellate Tribunal, a Public Limited Company, MT, MT, MT, The Assessing Officer, the Commissioner of Income-tax (Appeals, the Tribunal for that year.5, the Commissioner of Income-tax (Appeals, the Commissioner of Income-tax (Appeals, Departmental Representative, Departmental Representative, Assessing, Solan, Assessing, Assessing, inter alia, the Commissioner of Income-tax (Appeals, Assessing, ITR 192, TTJ, the GP Chart, GP, the Commissioner of Income Tax (Appeals, Department, Department, Hon'ble Supreme Count, ITR, MT, MT, Assessing, MT, MT, Assessing, Assessing, MT, the Commissioner of Income-tax (Appeals, Tribunal, Hon'ble Jurisdictional High Court, Apex Court, Addison of Rs, Hon'ble Apex Court, Hon'ble Supreme, The Hon'ble Supreme Court, ITR, Department, Gujarat High Court, Civil, the Commissioner of Income-tax, The Hon'ble Supreme Court, Union of India Vs, Department, Union of India &, Kaumudini Narayan Dalal &amp, ITR, Hon'ble supreme Court, The Hon'ble Apex Court, CIT Vs, Shiv Sagar Estate, the Supreme Court, Tribunal, Assessing, The Assessing Officer, GP Chart, GP Rate, GP, GP, GP, the Revenue Authorities, the Revenue Authorities, GP, GP, GP, GP, GP, GP, GP, GP, Hon'ble Supreme Court, Sales Tax Vs, Sales Tax, the Hon'ble Supreme Court, un, The Assessing Officer, Tribunal, Appellate, Tribunal, Tribunal, the Central Excise Rules, Seetharama Mining Co. Vs, CIT, The Hon'ble Andhra Pradesh High Court, Seetharama Mining Co. Vs, CIT, Motipur Sugar Factory, CIT, Assessing, Central Excise Rules, the State Government, Tribunal, Excise Authorities, Chartered Accountants, Central Excise Authorities, Shanker Rice Company Vs, ITO, ITD 139, inter alia, Departmental Representative, Chartered Accountants, State, Assessing, Shankar Rice Co., ITR, the Hon'ble Delhi High Court, AO, G.P., G.P., AO, G.P., AO, AO, AO, AO, AO, AO, AO, AO, AO, MT, MT, HP, CST, Central, G.P., AO, Solan, AO, AO, MT, AO, G.P., G.P., the Electricity Department, AO, AO, the Excise Authorities, the Central Excise Rules, Seetharam Mining Co. Vs, CIT, AO, AO, AO, Tribunal, The Id. D.R. Placed, AO, G.P., AO, AO, G.P., The Id. Counsel, the Appellate Tribunal, Excise Department, AO, AO, G.P., AO, the Id. CIT(A, AO, GP, G.P., Rs/, G.P., AO, MT, AO, G.P., MT, MT, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Id. Counsel, AO, AO, 22.2 Times, AO, MT, AO, AO, MT, AO, AO, Appellate, Tribunal, AO, AO, AO, AO, solan alongwith voluminous, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, Solan, AO, AO, AO, AO, AO, AO, AO, AO, ITR, AO, the Id. CIT(A).26, GP, GP, MT, MT, AO, MT, MT, AO, AO, MT, AO, addition.27, AO, AO, AO, AO, MT, AO, MT, MT, MT, AO, Excise Authorities, Central Excise Rules, AO, AO, AO, Vanaspati Manufacturers Association of India, MT, Bureau of Industrial Cost and Price, MT, MT, MT, AO, Reliance, AO, AO, Tribunal, AO, AO, the Board of Directors, the Id. D.R., the Id. CIT, Gross Profit, AO, AO, MT, MT, MT, Himachal Pradesh, State, CST, AO, State, AO, AO, AO, AO, Solan, AO, AO, AO, AO, AO, AO, AO, GP, 4903.154 Mt, MT, AO, AO, AO, AO, AO, AO, Chandigarh, Admn., AO, AO, AO, AO, Tribunal, AO, AO, AO, Hon'ble Supreme Court, SC, AO, AO, AO, AO, AO, Delhi High Court, CIT v. Motor General Finance Ltd, ITR, Authority

ORDINAL: Third, second, first, first, second, second, first, second, Secondly, first, second, first, second, second, first, 2nd, first

GPE: Vanaspati, Vanaspati, him.7, again.15, North Bihar, Govt, record.4, G.P., order.12, A.Y., tonn, A.Y., A.Y., G.P., Chandigarh, assessee, assessee, Justify, A.O., MT, g.p., States, g.p., g.p., MT, A.Y., A.Y., MT, Chandigarh, assessee

PRODUCT: Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Chartered, Bench, also.18, Oils S.E. 399.460 1059.657, AO.10

TIME: afternoon, 13.11.1991 i.e., 1560.242 2632.414Mustard, 88-89

WORK_OF_ART: Excise Laws, the Paper Book, Excise Laws, 2(iv

PERCENT: between 2.03% to 6.90%, 2.03%, 2.03%, 6.90%, 6.90%, 88 4.97%, 4.97%, 3.60%, 3.60%, 3.72%, 3.72%, between 2.03% to 6.90%, 3.73%, 3.6%, 4.14%, 4.42%, 8.86%, 9.3%, 9.5%, 3.73%, 4.14%, 7.46%, between 2% to 7%, 80%, 4.37%, 92 4.29%, 4.24%, 3.73%, 3.6%, 4.14%, 4.42%, 6%, 4.42% to, 4.14%, 28%, 6.48%, 80%, 80%, 55%, 75%, 15.2%, 14.3%, only 15%, 85%

MONEY: 158 &amp

QUANTITY: 24.27 metric, 438 metric tonn, 21940/- per metric tonn, 438 metric tonn

LOC: Mt.