CCE, Vadodara v. Dhiren Chemical Industries

139 ELT 3Reported decision2002#12144 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2007 to 2012.

Judgments citing CCE, Vadodara v. Dhiren Chemical Industries

Commissioner of Income Tax vs. Orient Crafts Ltd

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 1010 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax vs. Orient Carft Ltd

ITA - 996 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 994 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 993 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax V vs. Nagesh Knitwears P.Ltd

ITA - 591 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

The Commissioner of Income Tax V vs. Nagesh Knitwears P. Ltd

ITA/591/2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…aging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] . One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] and knows what was the intention in incorporating para 9 (para 11 in SCC)…

M/S. Jayanti Food Processing (P) Ltd vs. Commnr. of Central Excise, Rajasthan

In the result Civil Appeal Nos

C.A. No.-002819-002819 - 2002Supreme Court22 Aug 2007
For Respondent: Commissioner of Central Excise, Rajasthan
Section 4Section 4A

…Section 4A of the Act. Learned counsel points out that this judgment is not challenged by the Revenue and has become final. He further suggests that in keeping with the law laid down by this Court in CCE, Vadodara vs. Dhiren Chemical Industries [(2002) 139 ELT 3] the Department cannot now turn back and take a contrary stand. There is no doubt that the judgment of the Tribunal cited supra was attempted to be distinguished in the impugned judgment of the Tribunal on the ground that there appeared a price printed on labels affixed on Pepsi bottle and sold by M/s.Varun Beverages indicating that KITKAT w…

CCE, Vadodara v. Dhiren Chemical Industries (139 ELT 3) — Cited in 8 Judgments | BharatTax