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Jan 31 2003

Comfort Coolers (i) Pvt. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jan-31-2003

Reported in: (2003)(161)ELT315Tri(Mum.)bai

1. This application seeking waiver of pre-deposit of Rs. 3,47,359/- and penalty of Rs. 10,000/- involves a very interesting question of interpretation of Rules 57F (20) and 57F (21). The Sub-rules are reproduced below :- (20)...


Apr 01 2004

Comfort Coolers (i) Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-01-2004

1. A Show Cause Notice was issued to the appellants on 4.6.1999 alleging that during the period 1.11.1998 to 10.1.1999, they had availed credit without having the duplicate copy of the duty paying documents for availing...


Oct 11 1995

Wox Coolers P. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-11-1995

Reported in: (1996)(82)ELT342TriDel

order, the Collector has held that the second to fourth appellants, who are the manufac-turers of evaporative type coolers, but 'creations' of the first appellant. He held the first appellant to be the manufacturer of all the


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Mar 08 2007

Haryana Prathmik Shikshan Pariyojana Parishad Vs. Century Coolers

Court: Mumbai

Decided on: Mar-08-2007

Reported in: 2007(3)ARBLR249(Bom); 2007(4)BomCR355

giving rise to this revision, in short, are as follows - The non-applicant/ plaintiff is a Manufacturer of Cooler as well as Almirahs. It entered into an agreement of supply of 1022 almirahs valued at Rs. 3625/


Jul 25 2006

Commissioner of Trade Tax Vs. Hina Cooler Corporation

Court: Allahabad

Decided on: Jul-25-2006

Reported in: (2007)8VST164(All)

proceedings.2. Dealer/opposite party (hereinafter referred to as 'dealer') was engaged in the business of manufacture and sale of cooler body and had disclosed its turnover at Rs. 77,665 which had been raised to Rs. 8,90,000 by the


Sep 13 1993

Collector of Central Excise Vs. Wox Coolers Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Sep-13-1993

Reported in: (1994)(50)LC20Tri(Mum.)bai

1. The reference application is in respect of the order No. 1655/92-WRB dated 4.9.1992, wherein, this Bench allowed the appeal of the respondents and set aside the order of the Collector. The undisputed factual position in...


Dec 03 2012

Perfect Radiators and Oil Coolers Pvt. Ltd. and anr. Vs. ------------- ...

Court: Delhi

Decided on: Dec-03-2012

+ Date of Judgment:03.12.2012. CO.APPL.(M) 166/2012 IN THE MATTER OF SCHEME OF ARRANGEMENT OF PERFECT RADIATORS AND OIL COOLERS PVT LTD ..... Applicant/ Transferor Company WITH LLOYD ELECTRIC AND ENGINEERING LTD ..... Transferee Company Through Mr. Balbir


Apr 20 2006

F.A. and C.A.O./W.S.T./S.C., South Central Railway and ors. Vs. Chem E ...

Court: Andhra Pradesh

Decided on: Apr-20-2006

Reported in: 2007(2)ARBLR466(AP)

D.S.R. Varma, J.1. This revision is directed against the order dated 23.01.2006 passed by the court below, dismissing the IA No. 371 of 2004 in OS No. 360 of 2003, filed under Section 151 CPC, on...


Feb 23 2001

M/S. Wox Coolers P. Ltd. Vs. Commissioner of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-23-2001

order.2. Show cause notice had been issued on 26.4.1995 charging the appellants that they have manufactured 358 ET coolers during 14.3.1993 to 10.5.1993 and cleared the same without payment of duty. Value of the said goods was


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