M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

Section 2(f) of the Central Excise Act, there is no mention of the test of integral or inextricable process and found that the wrong test had been applied to arrive at the wrong result. 5. The CESTAT in turn set aside the order of the Commissioner of Central Excise (Appeals) observing: “An Article with distinct brand name and separate

COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

House, Ballard Estate, Mumbai – 21, hereinafter referred to as the “LICENSEE’ (which expression shall unless it be repugnant to the 11 Page 12 JUDGMENT context or meaning thereof mean and include its successors and assigns) of the other part; WHEREAS the Licensee approached the Board for permission for construction and use of a Captive Jetty at Port Pipavav