REGENT COMPUTRONICS PVT. LTD.

UNION OF INDIA Appellant

V/S

AUTO IGNATION LIMITED Respondents

Referred Judgements :-

L CHANDRA KUMAR VS UNION OF INDIA [REFERRED TO]
UNION OF INDIA VS BAJAJ TEMPO LTD [REFERRED TO]
TIN PLATE OF INDIA LTD VS STATE OF BIHAR [REFERRED TO]
RAIPUR GRINDING INDUSTRIES CORPORATION VS ENJOIN OF INDIA [REFERRED TO]
SHALIMAR RUBBER INDUSTRIES VS UNION OF INDIA,CWP NO 1885/1997 [REFERRED TO]
UNION OF INDIA VS POLAR MARMO AGGLOMERATES LTD [REFERRED TO]
RASHID AHMED VS. MUNICIPAL BOARD KAIRANA OPPOSITE PARTY; AND UNION OF INDIA AND STATE OF UTTAR PRADESH [REFERRED TO]
K S RASHID AND SON VS. INCOME TAX INVESTIGATION COMMISSION [REFERRED TO]
STATE OF UTTAR PRADESH VS. MOHAMMAD NOOH [REFERRED TO]
CALCUTTA DISCOUNT COMPANY LIMITED VS. INCOME TAX OFFICER COMPANIES DISTRICT I CALCUTTA [REFERRED TO]
A V VENKATESWARAN COLLECTOR OF CUSTOMS BOMBAY VS. RAMCHAND SOBHRAJ WADHWANI [REFERRED TO]
S P SAMPATH KUMAR J N GUPTA D J SOMAIYA VS. UNION OF INDIA [REFERRED TO]
SHYAMKISHORE VS. MUNICIPAL CORPORATION O F DELHI [REFERRED TO]
STATE OF UTTAR PRADESH VS. LABH CHAND [REFERRED TO]
NAVIN CHEMICALS MFG AND TRADING COMPANY LIMITED VS. COLLECTOR OF CUSTOMS [REFERRED TO]
STATE OF ANDHRA PRADESH VS. T G LAKSHMAIAH SETTY AND SONS [REFERRED TO]
STATE OF GOA VS. LEUKOPLAST INDIA LIMITED [REFERRED TO]
WHIRLPOOL CORPORATION VS. REGISTRAR OF TRADE MARKS MUMBAI [REFERRED TO]
CHANAN SINGH AND SONS VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
PERFECT ELECTRIC CONCERN PRIVATE LIMITED VS. ASSISTANT COLLECTOR COMMISSIONER CENTRAL EXCISE [REFERRED TO]
NEO SACKS LIMITED VS. CEGAT [REFERRED TO]
COLOUR-CHEM LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) RULE. BY consent of the parties rule returnable forthwith.

(2.) THESE 2 petitions filed at the instance of the Revenue under Articles 226 and 227 of the Constitution of India, are directed against the order passed by the Customs Excise and Gold Control Tribunal (CEGAT for short), Mumbai. Parties are different, but issue for consideration is identical so this common order will dispose of both writ petitions.

(3.) FACTUAL matrix giving rise to Writ Petition No. 303 of 2002 reveals that the respondent is M/s. Mahila Griha Udyog Lijjat Papad Ltd. (the respondent/assessee for short) having its registered office at 3, Kamal Apartments 149/150 S. V. Road, Bandra, Mumbai (W) and manufacturing Units having their addresses as follows : (i) Unit A Plot No. 91, near Dahisar Checknaka, Near Lion Pencil, P. O. Mira, District Thane (ii) Unit B Gautam Complex, Western Express Highway, Mira Road, District Thane. (iii) Unit C and D-C-3 Mira Industrial Estate. P. O. Mira, District Thane; (iv) Unit E Ajmera Estate, Western Express Highway, Near Richhi Rich P. Ltd. , Versova Village, Ghod Bunder Road, District Thane, had taken out a Central Excise Licence bearing No. I/ch-34/r. IX/th-III/1989, dated 12-1-1989 for the period of 1989 to 1993. The Assessee filed a classification List classifying the subject product as "synthetic detergent" manufactured by the assessee-respondent. The dispute between the respondent/assessee and the department started when the said product viz. , synthetic detergent were cleared without payment of central excise duty on the basis of the Exemption Notification No. 88/88-CE, dated 1-3-1988 on the basis of rural status.

Click here to view full judgment.

UNION OF INDIA Vs. AUTO IGNATION LIMITED

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address