Search: disallowance

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SC2 D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 35L2 Exemption2

COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD

The appeal is allowed and the impugned order is set aside, leaving the

C.A. No.-002826-002826 - 2006Supreme Court14 Jan 2013

Section 35L

disallowed. 5. Upon consideration of the explanation furnished by the assessee, the Commissioner inter-alia came to the conclusion (relevant for the controversy at hand) that unless the specified goods or the packaging in which these are sold, bear the brand name or the logo, prescribed S.S.I. exemption cannot be denied. Thus, the Commissioner held that since there was neither

COMMNR. OF CENTRAL EXCISE, RAIPUR vs. M/S. HIRA CEMENT

Appeal is allowed and the impugned judgment is set aside and the

C.A. No.-004424-004424 - 2004Supreme Court02 Feb 2006

For Respondent: M/s. Hira Cement

Section 35LSection 5ASection 6

35L(b) of the Central Excise Act, 1944 (for short "the Act") is directed against a final judgment and order dated 22.1.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No. 145/2004-B whereby and whereunder the appeal preferred by the Appellant herein was dismissed. The basic fact of the matter is not in dispute