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Section 11A4 Exemption2 Limitation/Time-bar2

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015

Section 11ASection 11A(1)Section 38ASection 4

14. It can be seen that the common thread running through Section 4, whether it is prior to 1973, after the amendment in 1973, or after the amendment of 2000, is that excisable goods have to have a determination of “price” only “at the time of removal”. This basic feature of 18 Page 19 JUDGMENT Section 4 has never changed

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

C.A. No.-005523-005523 - 2004Supreme Court05 May 2015

Section 11A

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE