M/S. INDCON STRUCTURALS (P) LTD. vs. COMMNR. OF CENTRAL EXCISE, CHENNAI

68, felt it necessary to conduct an on-the-spot study since the issue for adjudication was in regard to the product classification. The adjudicating authority accordingly visited the factory premises of the assessee-Company and studied the manufacturing process of cement tiles. Finally, the adjudicating authority came to the conclusion that cement tiles manufactured by the assessee- Company

KEDIA AGGLOMERATED MARBLES LTD. vs. COLLECTOR OF CENTRAL EXCISE

5A of the Central Excise Act. Under the aforesaid exemption notification, ’mosaic tiles that is to say tiles known commercially as mosaic tiles’ included in Tariff heading 68.07 are exempt from payment of duty. The appellant’s case that the tiles manufactured by it are commercially known as mosaic tiles and are entitled to exemption was accepted by the Collector

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

5A would be known only after it was determined. Only then the same would be includable in the returns. The advances given on advice from Government were merely ad hoc payments and did not constitute the price. 32. Under the Tamilnadu Sales Tax Act, the dealers were given an option to pay tax in advance 65 on the basis

CEMENTO CORPORATION LTD. vs. COLLECTOR OF CENTRAL EXCISE

The appeal is allowed accordingly without any order as to costs

68 of the First Schedule to the Central Excise and Salt Act, 1944 were exempted from the whole of the duty of excise leviable thereon provided the Khadi and Village Industries Commission certified that the said products were the genuine products in the industry as specified in the Schedule to the Khadi and Village Industries Commission Act, 1956. The Director

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

5A), be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, Page 34 of 112 section 254, section 260, section 262, section 263, or section

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

5A 6A 7A 8A 9A 10A Characteris tic Limit as per IS 1460:200 5 and amended Acidity. Inorganic Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Acidity, total mg of KOH/g To report 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 0.05 Ash percent by mass