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Jan 02 2002

Smithklime Beechem Consumer Vs. C.C.E., Bangalore

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Smithklime Beechem Consumer

Respondent : C.C.E., Bangalore

Decided on : Jan-02-2002

Subject : Excise

Reported in : (2002)(141)ELT180TriDel

1. This case has come up for rehearing after the application for Rectification of Mistake was allowed. In paras 11 and 12 the Tribunal in its Final Order No. A/1076/2000-NB (DB), dated 8-12-2000 [2001 (127) E.L.T....

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Dec 08 2000

Smithklime Beechem Consumer Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Appellant : Smithklime Beechem Consumer

Respondent : C.C.E.

Decided on : Dec-08-2000

Subject : Excise

Reported in : (2001)(127)ELT64TriDel

"Thus the disputed issue in this case boils down to the point as to whether the merger of Unit No. 1 with the unit No. 2 is shifting of the plant or factory to another site...

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