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SWADESHI POLYTEX LTD. vs. COLLECTOR OF CENTRAL EXCISE

- 0Supreme Court23 Nov 1989

For Respondent: COLLECTOR OF CENTRAL EXCISE

section 35L of the Central Excises & Salt Act, 1944 (hereinafter referred to as ’the Act’) against the judgment and order dated 18th August, 1988 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (hereinafter re- ferred to as ’the tribunal’). The appellant was at all relevant times engaged in the manufacture, inter alia, of polyester fibre (man-made

COLLECTOR OF CENTRAL EXCISE, CHANDIGARH vs. DOABA CO-OPERATIVE SUGAR MILLS LTD.,JALANDHAR

Accordingly not entertained and dismissed

- 0Supreme Court16 Aug 1988

For Respondent: DOABA CO-OPERATIVE SUGAR MILLS LTD.,JALANDHAR

Section 35A(2)Section 35L

35L(b) of the Central Excises & Salt Act, 1944 [hereinafter called ’the Act’). A sum of Rs.5,60,679.40 was sanctioned to the respondent on the basis of Notification No. 108/78 as an incentive for excess production. On 18.5.1979, the said sum was credited to the Personal Ledger Account of the dealer. On 5th November, 1981, the Superintendent of Central

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

COLLECTOR OF CENTRAL EXCISE, CALCUTFA vs. BERGER PAINTS INDIA LTD

- 0Supreme Court19 Mar 1990

For Respondent: BERGER PAINTS INDIA LTD

Section 35B(2)Section 35L

35L(b) of the Central Excises & Salt Act, 1944 (hereinafter called ’the Act’). The appeal by the appellant before the tribunal was dismissed on the ground that provisions of rule 9(2) of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 had not been complied with. The documents which are to accompany the memorandum of appeal