Collector of Central Excise v. Usha Martin Industries

7 SCC 47Reported decision1997#21388 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2005 to 2022.

Judgments citing Collector of Central Excise v. Usha Martin Industries

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

ITA 1655/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2007-08 The Dy. CIT Circle 1(1) Pune : Appellant Vs. Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G : Respondent C.O. No. 112/PUN/2017 Arising out of ITA No. 1645/PUN/2015 Assessment Year : 2007-08 Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G Cross Objector Vs. The dy. CIT Circle 1(1) Pune : Appellant in appeal. Assessment Year : 2007-08 Bajaj Allianz General Insurance Co…

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,, PUNE

ITA 1645/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM Assessment Year : 2007-08 The Dy. CIT Circle 1(1) Pune : Appellant Vs. Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G : Respondent C.O. No. 112/PUN/2017 Arising out of ITA No. 1645/PUN/2015 Assessment Year : 2007-08 Bajaj Allianz General Insurance Co. 1st floor, GE Plaza, Airport Road Pune-411 006 PAN ; AABCB5730G Cross Objector Vs. The dy. CIT Circle 1(1) Pune : Appellant in appeal. Assessment Year : 2007-08 Bajaj Allianz General Insurance Co…

COMMR.OF CENTRAL EXCISE,JALANDHAR vs. M/S KAY KAY INDUSTRIES

C.A. No.-007031-007031 - 2009Supreme Court26 Aug 2013
Section 3A

…mbination thereof. One of them was fresh unused re- rollable scrap on which the appropriate amount of duty of excise had already been paid. The Bench adverted to various aspects and, eventually, came to hold that the duty could 3 (1997) 7 SCC 47 4 (1999) 6 SCC 375 Page 9 JUDGMENT 9 legitimately be claimed by the assessee in respect of those goods referred to in the notification under consideration the raw material of which were not exigible to any excise duty at all. 12. In Motiram Tolaram (supra), another three-Judge Bench was dealing with notification No. 185 of 1983.…

COMMISSIONER OF CENTRAL EXCISE,BOLPUR vs. M/S.RATAN MELTING & WIRE INDUSTRIES

C.A. No.-004022-004022 - 1999Supreme Court23 Feb 2005
For Respondent: Ratan Melting and Wire Industries, Calcutta

…Pasayat & C.K. Thakker JUDGMENT: JUDGMENT ORDER ARIJIT PASAYAT, J. During hearing of this appeal it was fairly conceded by learned counsel for the parties that the decision of this Court in Collector of Central Excise, Patna v. Usha Martin Industries, [1997] 7 SCC 47) on which CEGAT placed reliance was over-ruled by a subsequent decision of a Constitution Bench in Collector of Central Excise, Vadodra v. Dhiren Chemical Industries, [2002] 2 SCC 127. But learned counsel for the respondent submitted that paragraph 11 of Dhiren Chemical’s case (supra) operates in its favour. It reads as follows: "We need to…

Collector of Central Excise v. Usha Martin Industries (7 SCC 47) — Cited in 4 Judgments | BharatTax