Coromondal Fertilizers Ltd. v. Collector of Customs, Madras

Commnr. of Central Excise, Jaipur vs. M/S.Rajasthan Spg.&Wvg Mills Ltd, Etc.Etc

…herefore, RSWML was right in invoking the cost method under Rule 6(b)(ii) of the said 1975 Rules. According to the tribunal the present case stood covered by the judgment of this Court in the case of Ujagar Prints & Ors. Vs. Union of India & Ors. [(1989) 3 SCC 531]. At the outset we may point out that the question of valuation was not examined by the tribunal. Even if we are to proceed on the assumption that the tribunal had erred, we are still not inclined to interfere in this matter for the reasons given hereinafter mentioned. We are, therefore, proceeding on the basis that RSWML is the real manufact…

Commnr. of Central Excise, Indore vs. M/S.S. Kumars Ltd

…ken. This was done relying upon the decision of this Court in M/s Ujagar Prints and Others V. Union of India (1989) 3 SCC 488 (briefly referred to as M/s. Ujagar Prints II) as explained in M/s Ujagar Prints and Others V. Union of India and Others (1989) 3 SCC 531 (briefly referred to as M/s. Ujagar Prints III). On 5th October 1990, a show cause notice was issued by the appellant to the respondent proposing to recover differential duty of excise amounting to Rs.4,84,62,452/- from the respondent No. 1 within the extended time limit under the proviso of Section 11A of the Central Excise Act, 1944 (her…

M/S. Compack Pvt. Ltd vs. Commnr. of Cent. Ex. & Customs, Vadodara

The appeal is allowed to the aforementioned extent

…ge used therein. It is well-settled that unless literal meaning given to a document leads to anomaly or absurdity, the golden rule of literal interpretation shall be adhered to. In Coromondal Fertilizers Ltd. vs. Collector of Customs, Madras (1986) 3 SCC 531], the notification in question was as under : "GSR 547 (E). \027In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby, exempts Ammonium Phosphate falling within Chapter 31 of the First Sche…

Commnr. of Central Excise, Surat vs. M/S. Surat Textiles Mills Ltd

The appeals stand disposed of accordingly with the above direction

…h Garden Silk Mills Ltd. processed, would in any case, not form part of the assessable value of these goods. The CEGAT also relied upon the judgment of this Court in the case of M/s Ujagar Prints & Ors. vs. Union of India & Ors. , 1989(39) ELT 439=(1989) 3 SCC 531 wherein this Court laid down that it is the cost of raw material and the cost incurred by the processor towards its processing should form the assessable value of the goods. When the above appeals came up before this Court on 24.2.2003, a Bench of two Judges of this Court while placing the matter before Hon’ble the Chief Justice of Indi…