COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

120  of  2015,  C.A. No. 7395  of  2012, C.A. No. 7394  of  2012, C.A.   No.   121     of     2015,     C.A.   No.   122     of     2015,     C.A. Nos.1430­1432 of  2018 @ SLP(C) No. 8507­ 8509  of  2012,  C.A. No. 128  of  2015, C.A.No

COMMNR. OF CENTRAL EXCISE, NEW DELHI vs. M/S. HARI CHAND SHRI GOPAL

120) ELT 54. Being aggrieved by the decision of the tribunal, the department has come to this court by way of these civil appeals. We quote hereinbelow the exemption notification no.121/94-CE, which deals with input relief in respect of goods http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 15 used for special industrial purposes subject to the assessee complying

BHARAT PETROLEUM CORPORATION LTD. vs. COMMISSIONER OF CENTRAL EXCISE NASHIK COMMISSIONERATE

The appeals are partly allowed;

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

120 Civil Appeal No.5642 of 2009 etc. Page 11 of 31 also relied upon a Circular dated 30th June 2000 issued by the Board. He submitted that the MOU was entered into based on a letter dated 21st August 2001 from the Additional Secretary, Government of India. He also relied upon a Circular dated 14th February 2007 issued