Paper Products Ltd. v. Commissioner of Central Excise

247 ITR 128Supreme Court of India2001#3411 most cited

What is Paper Products Ltd. v. Commissioner of Central Excise authority for?

Circulars issued by the Board under Section 37-B of the Central Excise Act, 1944, are binding on the tax authorities, and the revenue cannot repudiate such circulars even if they are perceived to be inconsistent with statutory provisions.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Paper Products Ltd. · Commissioner of Central Excise · Section 37-B · Central Excise Act · binding circulars · revenue cannot repudiate circulars · consistency and discipline

Also reported as

7 SCC 84115 Taxmann 147

Sections most often in play

Section 143(3)Section 143(1)Section 148Section 10(20)Section 11Section 12ASection 12AASection 145

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 37b

Judgments citing Paper Products Ltd. v. Commissioner of Central Excise

DCIT Corporate Circle 1(2), Chennai vs. Biomed Hitech Industries Limited, Chennai

In the result, the appeal filed by the Revenue stands

ITA 327/CHNY/2019[2008-09]Status: DisposedITAT Chennai04 Dec 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.327/Chny/2019 "नधा"रण वष" /Assessment Year : 2008-09. The Deputy Commissioner Of Vs. M/S. Biomed Hitech Industries Ltd, Income Tax, Fagun Mansion, No.475, Corporate Circle I (2) Old Mahabalipuram Road, Chennai. Sholinganallur, Chennai 600 119. [Pan Aaacb 1953G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sanjeev Aditya, C.A
Section 143(1)Section 143(3)Section 148Section 2(47)Section 50C

…ed by the Revenue are binding on the Depart mental authorities and they cannot be permitted to repudiate the same on the plea that it is inconsistent with the statutory provisions or it mitigates the rigour of the law. 22. In Paper Products Ltd. v. CCE [2001] 247 ITR 128 (SC) ; [1999] 7 SCC 84), while interpreting section 37B of the Central Excise Act, 1944, which is in pari materia with section 28A of the TNGST Act, this court had held that the circulars issued by the Central Board of Excise and Customs are binding on the Department and the Department is pre cluded from challenging the correctness of the said ci…

Futuristic Sales Pvt. Ltd., New Delhi vs. Prcit (Central), Gurugram

In the result, the appeal filed by the assessee in ITA No

ITA 1043/DEL/2019[2009-10]Status: DisposedITAT Delhi12 Jun 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2009-10] M/S Futuristic Sales [P] Ltd Vs. The Pr. C.I.T Flat No. 97, Sfs, First Floor Central Ashok Vihar, Phase – Iv Gurgaon New Delhi Pan No: Aaacf 6597 N [Appellant] [Respondent]

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 132Section 143(1)Section 148Section 263

…s submitted, that instructions of CBDT are binding as has been held in the following judicial pronouncements: 56 ITR 198 (SC) Navnit Lai C. Javeri vs. K. K. Sen i) 82 ITR 913 (SC) Ellerman Linces Ltd. vs. C1T ii) 237 ITR 889 (SC) CIT vs. UCO Bank Ltd. iii) 247 ITR 128 (SC)Taper Products Ltd. vs. Commissioner of iv) Central Excise 131 ITR 597 (SC) K. P. Varghese vs. ITO v) 183 ITR 1 (SC) Keshavji Ravji and Co. vs. CIT vi) 252 ITR 1 (SC) CIT vs. Anjum M. H. Ghaswala vii) It would be evident from the aforesaid instruction that surrender 8.5 by itself cannot be made a basis to make addition more particularly whe…

Arvind Ramniklal Mehta, Mumbai vs. ITO 17(2)(1), Mumbai

In the result, the appeal of assessee is allowed

ITA 4236/MUM/2013[2005-06]Status: DisposedITAT Mumbai03 Jun 2019AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Maurya Pratap, DR
Section 143(3)Section 147Section 148Section 50CSection 50C(1)

…ng on the departmental authorities and they cannot be permitted to repudiate the same on the plea that it is inconsistent with the statutory provisions or it mitigates the rigour of the law. 22. In Paper Products Ltd. v. Commissioner of Central Excise [2001] 247 ITR 128 SC: [1999] 7 SCC 84, while interpreting Section 37B of the Central Excise Act, 1944, which is 7 in pari materia with Section 28A of the TNGST Act, this Court had held that the circulars issued by the Central Board of Excise and Customs are binding on the Department and the Department is precluded from challenging the correctness of the said circu…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4588/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4587/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4586/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4585/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

DCIT 4(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4584/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Gopaldas Visram & Co. Ltd, Mumbai vs. ACIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

ITA 3518/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

ITA 3517/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Gopaldas Visram & Co. Ltd, Mumbai vs. Addl CIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3516/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3514/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3513/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…ce motive is established. In support of his contentions the ld.AR placed reliance on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (co…

Late Ramesh Chand Goyal, New Delhi vs. ITO, New Delhi

In the result, the appeal is allowed in part for statistical purposes

ITA 1187/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Feb 2017AY 2009-10

Bench: Sh. S.K. Yadav & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-24(4), Late Ramesh Chand Goyal Through L/H Smt. Manorma New Delhi Goyal, A-15/5, Vasant Vihar, New Delhi Pan : Aagpg7119L (Appellant) (Respondent) Appellant By Sh. M.L. Dua, Adv. Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 11.01.2017 Date Of Pronouncement 15.02.2017 Order Per O.P. Kant, A.M.:

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. S.K. YADAV, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vs. Income Tax Officer, Ward-24(4), Late Ramesh Chand Goyal Through L/H Smt. Manorma New Delhi Goyal, A-15/5, Vasant Vihar, New Delhi PAN : AAGPG7119L (Appellant) (Respondent) Appellant by Sh. M.L. Dua, Adv. Respondent by Sh. F.R. Meena, Sr.DR Date of hearing 11.01.2017 Date of pronouncement 15.02.2017 ORDER PER O.P. KANT, A.M.: This appeal by the legal heir of the assessee is directed against order dated 31/12/2013 of the learned Commissioner of Inc…

Pr Commissioner of Income Tax - 9 vs. M/S Ufo Moviez Inida Ltd

ITA/625/2016HC Delhi17 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…required to issue a show-cause notice along with the note of disagreement before inflicting the penalty on the petitioner. In this regard, he has relied upon a Judgment of the Supreme Court in the case of Punjab National Bank v. Kunj Bihari Mishra (1998) 7 SCC 84. 4. Mr. Chaturvedi would attack the two chargesheets and consequent inquiry resulting in the order of withholding of pension permanently by contending that no inquiry could have been conducted after the dismissal / compulsory retirement, of the petitioner. According to him, there is no provision in the Rules of the Bank to conduct enquiry in…