Pharmaceuticals Limited v. Commissioner of Central Excise and Customs, Daman

2 SCC 601Reported decision2011#17125 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 143(3)Section 143(3A)Section 143(3B)Section 144B Section 194A(3)(v)Section 2(19)Section 250 Section 36(1)(va)

Judgments citing Pharmaceuticals Limited v. Commissioner of Central Excise and Customs, Daman

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…nt object and purpose should not be lightly and mechanically imported and applied to a fiscal statute for non-levy of excise duty, thereby causing a loss of revenue. [Medley Pharmaceuticals Limited v. Commissioner of Central Excise and Customs, Daman - (2011) 2 SCC 601 = 2011 (263) ELT 641 (SC) and Commissioner of Central Excise, Nagpur v. Shree Baidyanath Ayurved Bhavan Limited - 2009 (12) SCC 419 = 2009 (237) ELT 225 (SC)]. The Hon. Supreme court in the case of Southern Technologies Ltd. v. Joint Commissioner of Income-tax, Coimbatore [2010] 187 TAXMAN 346 (SC) with Page 15 of 45 I.T.A. Nos.: 1582 & 1583/KOL/20…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

Commr.of Central Excise, Nagpur vs. M/S Universal Ferro & Allied Chem.Ld.&An

C.A. No.-000848-000852 - 2009Supreme Court06 Mar 2020

Bench: This Court. 2. The Facts In Brief Giving Rise To The Present Appeals Are As Under:

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 848852 OF 2009 COMMISSIONER OF CENTRAL EXCISE, NAGPUR ...APPELLANT(S) VERSUS M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD. & ANR. .... RESPONDENT(S) J U D G M E N T 1. Being aggrieved by the judgments and orders dated 21.10.2005 and 7.7.2006 passed by the Customs, Excise, Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as “CESTAT”) thereby, allowing the appeals filed by the respondent – Assessee and its Chairman being Appeal Nos.E26912693/03 arising out of Orderin Ori…

Commnr.of Central Excise, New Delhi vs. M/S.Connaught Plaza Rest.(P)Ltd.N.D

C.A. No.-005307-005308 - 2003Supreme Court27 Nov 2012

Section 11ASection 35L

…y, thereby causing a loss of revenue. [See: Medley Pharmaceuticals Limited Vs. Commissioner of Central Excise and Customs, Daman15 and Commissioner of Central Excise, Nagpur Vs. Shree Baidyanath Ayurved Bhavan Limited16]. The provisions of PFA, 15 (2011) 2 SCC 601 16 (2009) 12 SCC 419 28 Page 29 JUDGMENT dedicated to food adulteration, would require a technical and scientific understanding of “Ice-cream” and thus, may require different standards for a good to be marketed as “ice-cream”. These provisions are for ensuring quality control and have nothing to do with the class of goods which are subject…

Commnr. of Central Excise, Meerut-II vs. M/S. Sundstrand Forms P.Ltd

The appeal is allowed but leaving the parties to

C.A. No.-004077-004077 - 2003Supreme Court30 Aug 2011

Section 11A(1)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4077 OF 2003 COMMNR. OF CENTRAL EXCISE, MEERUT-II ...APPELLANT VERSUS M/S. SUNDSTRAND FORMS P. LTD. ...RESPONDENT JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. The present appeal arises out of the judgment and order dated 14.5.2002 of Customs, Excise and Gold [Control] Appellate Tribunal, New Delhi [for short “the Tribunal”] allowing the appeal filed by the Respondent-assessee and Page 1 of 23 setting aside the order dated 28.12.2000 of the Commissioner, Central Excise, Meerut-II, U.P.. 2. In order t…