Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2007)(210)ELT355Tri(Chennai)
..... that the facts in the above cases are different from the facts of the case covered by the impugned order. further, in sisir enterprises v. cce, pondicherry the department had proceeded against sisir enterprises (se) for denying the ssi exemption benefit to it and the matter was decided by the tribunal in its final ..... was in fact, a dummy unit had to be adjudicated on the facts of each case and that there could not be any generalization or rule of universal application. in the case of macl, almost the entire financial resources were made by macl. the financial position clearly showed that macl had more than ordinary ..... the submissions of both sides. the two units viz. se and jic, alleged to be dummies, have separate registration required under income tax act, sales tax act, central sales tax act, directorate of industries etc.they have the necessary infrastructure and electricity connection to manufacture excisable goods and had filed statutory returns and declarations periodically with .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2005)(98)ECC39
..... rs. 6,534 per mt for a minimum quantity of 6000 mts per annum. the appellants had sold 401.342 mts of caustic soda lye to another customer (m/s. pondicherry papers) at the agreed price of rs. 9,280.85 per mt.the difference between these unit prices was mainly attributable to the difference in quantity-based discounts given to ..... on the basis of the cost of its production, only if the value cannot be determined under rule 6(b)(i) as noted by this tribunal in the case of universal glass ltd. v. cce, meerut, 2000 (124) elt 457 cited by ld.counsel. in the instant case, there is no dispute regarding the fact that the caustic soda lye ..... rules. the department demanded this duty from the assessee by invoking the extended period of limitation under the proviso to sub-section (1) of section 11a of the central excise act, 1944 and also proposed to penalise them. the demand of duty and the proposal for penalty were contested. the commissioner, who adjudicated the dispute, confirmed the demand of duty .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (2006)(108)ECC585
..... ) ltd. v. commissioner 2004 (178) elt 901 (tri.-bang.). ld. counsel also pleaded financial hardships. he produced copies of the annual report 2004-2005 of the pondicherry textile corporation ltd. the profit & loss account given in this report for the year ended 31st march 2005 indicates a loss of rs. 222.5 crores. ld. sdr ..... to be established.3. nevertheless, having found substance in the plea of revenue-neutrality and having regard to the fact that the appellant-unit is a govt. of pondicherry undertaking, we are inclined to adopt an extremely lenient approach. accordingly, the appellant is directed to predeposit only rs. 5,00,000/- (rupees five lakhs only) ..... issued a show-cause notice for recovery of differential duty of over rs. 27 lakhs under section 11a with interest under section 11ab of the central excise act from the appellants, alleging that the unprocessed cotton fabrics cleared by them to their sister units during march 2002 to february 2003 had undergone processes amounting to .....
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