NIZAM SUGAR FACTORY Vs. COLLECTOR OF CENTRAL EXCISE, A. P.
LAWS(SC)-2006-4-119
SUPREME COURT OF INDIA
Decided on April 20,2006

NIZAM SUGAR FACTORY Appellant
VERSUS
Collector Of Central Excise, A. P. Respondents





Cited Judgements :-

COMMISSIONER OF CENTRAL EXCISE VS. BRIPANIL SYNTHETICS P LTD [LAWS(KAR)-2006-7-29] [REFERRED TO]
COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TA VS. NATIONAL PROJECT CONSTRUCTION CORPORATION LTD UNIT [LAWS(CHH)-2017-9-20] [REFERRED TO]
SRV AUTOMATIONS VS. COMMISSIONER OF C. EX., MANGALORE [LAWS(CE)-2006-12-98] [REFERRED TO]
R.S. AVTAR SINGH & CO. VS. COMMISSIONER OF C. EX., VISAKHAPATNAM [LAWS(CE)-2007-2-52] [REFERRED TO]
ESCORTS LTD. VS. CCE [LAWS(CE)-2007-6-200] [REFERRED TO]
GODAVARI EDIBLE OILS LTD. VS. COMMISSIONER OF C. EX., VISAKHAPATNAM [LAWS(CE)-2008-8-109] [REFERRED TO]
MAA COMMUNICATIONS BOZELL LTD. VS. COMMISSIONER OF SERVICE TAX, BANGALORE [LAWS(CE)-2006-6-46] [REFERRED TO]
I.S.N. RAJU VS. COMMISSIONER OF C. EX., VISAKHAPATNAM [LAWS(CE)-2006-6-59] [REFERRED TO]
SHAH ALLOYS LTD. VS. CC [LAWS(CE)-2008-9-33] [REFERRED TO]
COMMISSIONER OF C. EX., BANGALORE-II VS. NINA INDUSTRIES [LAWS(CE)-2006-12-88] [RELIED ON]
ASHBEE SYSTEMS PVT. LTD. VS. COMMISSIONER OF CENTRAL EXCISE AND ANR. [LAWS(DLH)-2011-3-413] [REFERRED TO]
EBIZ.COM PVT. LTD. VS. UNION OF INDIA & ORS. [LAWS(DLH)-2016-9-4] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS KENDRIYA RAJASWA BHAVAN, GADKARI CHOWK, NASHIK VS. MAHINDRA & MAHINDRA LTD [LAWS(BOM)-2018-1-227] [REFERRED TO]
SAKTHI MASALA PRIVATE LTD VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2008-4-30] [REFERRED TO]
COMMISSIONER OF C EX , MANGALORE VS. PALS MICROSYSTEMS LTD [LAWS(KAR)-2008-7-106] [REFERRED]
COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II VS. CONA INDUSTRIES [LAWS(BOM)-2017-4-191] [REFERRED TO]
COMMISSIONER OF CENRAL EXCISE, HALDIA COMMISSIONERATE VS. TATA STEEL LIMITED [LAWS(CAL)-2022-4-147] [REFERRED TO]
NIRMALA PORWAL VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CAL)-2014-4-122] [REFERRED TO]
ANDHRA PRADESH TOURISM DEVELOPMENT CORPORATION LTD. VS. COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [LAWS(CE)-2012-1-7] [REFERRED TO]
THIRD MEMBER ON REFERENCE : JUSTICE S.N. JHA, PRESIDENT SHAH ALLOYS LTD. VS. COMMISSIONER OF CUSTOMS, KANDLA [LAWS(CE)-2008-9-58] [REFERRED TO]
SHREE RENUKA SUGARS LTD. (SRSL) VS. COMMISSIONER OF C. EX., BANGALORE [LAWS(CE)-2006-10-82] [REFERRED TO]
COMMISSIONER OF C. EX. & CUS., CALICUT VS. MANUELSONS WOOD INDUSTRIES [LAWS(CE)-2006-11-145] [REFERRED TO]
ELITE DETECTIVES PVT. LTD. VS. COMMR. OF SERVICE TAX, BANGALORE [LAWS(CE)-2006-9-49] [REFERRED TO]
KARNATAKA AGRO CHEMICALS VS. COMMISSIONER OF C. EX., BANGALORE-III [LAWS(CE)-2007-2-135] [REFERRED TO]
FABWORTH (I) LIMITED VS. COMMISSIONER OF C. EX. & CUS., NAGPUR [LAWS(CE)-2007-3-185] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE & CUSTOMS VS. RIVAA TEXTILES INDS. LTD [LAWS(GJH)-2015-1-186] [REFERRED TO]
BHAGWATI AUTOCAST LTD. VS. COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, AHMEDABAD-II [LAWS(CE)-2015-7-25] [REFERRED TO]
BHAWANA MOTORS VS. COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [LAWS(CE)-2012-4-18] [REFERRED TO]
MAHESH SILK MILLS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2014-3-41] [REFERRED TO]
PERSONALITY LIMITED VS. COMMR. OF C. EX., BANGALORE-III [LAWS(CE)-2010-3-26] [REFERRED TO]
SUBHASH PROJECTS & MARKETING LTD. VS. COMMR. OF C EX., BANGALORE [LAWS(CE)-2006-7-95] [REFERRED TO]
GOWTAMI TEXTILE INDUS. & SALES COPRN. VS. C.C.E., VISAKHAPATNAM [LAWS(CE)-2006-8-39] [REFERRED TO]
SRI VASAVI POLYMERS PVT. LTD. VS. COMMR. OF C. EX., VISAKHAPATNAM [LAWS(CE)-2007-2-105] [RELIED ON]
AVERY INDIA LIMITED VS. UNION OF INDIA [LAWS(CAL)-2010-3-19] [REFERRED TO]
Commissioner of Service Tax VS. Maa Communications Bozell Ltd. [LAWS(KAR)-2010-6-141] [REFERRED TO]
C C E MANGALORE VS. PALS MICROSYSTEMS LTD [LAWS(SC)-2011-7-126] [REFERRED TO]
INDIAN SPECIAL CASTING PVT LTD VS. COMMR OF C EX , LUDHIANA [LAWS(P&H)-2009-2-230] [REFERRED]
M/S ABC PAPER VS. CCE, JALLANDHAR [LAWS(CE)-2010-2-93] [REFERRED TO]
ALUMAYER INDIA PVT. LTD. VS. COMMR. OF CUS. & C. EX., HYDERABAD-IV [LAWS(CE)-2011-3-54] [REFERRED TO]
COMMISSIONER OF C. EX., AHMEDABAD-III VS. AKSHAR CHEM (I) LTD. [LAWS(CE)-2013-4-58] [REFERRED TO]
WESTERN ELECTRICAL COMPANY VS. COMMISSIONER OF C. EX., VADODARA-I [LAWS(CE)-2013-8-48] [REFERRED TO]
BOMBAY INTELLIGENCE SECURITY (I) LTD. VS. COMMR. OF S.T. [LAWS(CE)-2014-4-128] [REFERRED TO]
SPARR ENGINEERING VS. COMMISSIONER OF C. EX., BANGALORE-II [LAWS(CE)-2006-10-65] [REFERRED TO]
PALS MICRO SYSTEMS LTD. VS. COMMISSIONER OF C. EX., MANGALORE [LAWS(CE)-2006-12-102] [REFERRED TO]
BAX GLOBAL INDIA LIMITED VS. COMMISSIONER OF SERVICE TAX, BANGALORE [LAWS(CE)-2007-4-116] [REFERRED TO]
ULTRA TECH CEMENT LTD. VS. COMMISSIONER OF C.EX., BHAVNAGAR [LAWS(CE)-2008-2-49] [REFERRED TO]
COMMR. OF C. EX., BELGAUM VS. HINDUSTAN RUBBER FACTORY [LAWS(KAR)-2012-5-52] [REFERRED TO]
CADILA PHARMACEUTICAL LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(GJH)-2016-11-104] [REFERRED TO]
SIMPLEX INFRASTRUCTURES LTD. VS. COMMISSIONER OF SERVICE TAX [LAWS(CAL)-2015-1-89] [REFERRED TO]
DCM SHRIRAM INDUSTRIES LTD. VS. UNION OF INDIA [LAWS(DLH)-2016-5-112] [REFERRED TO]
COMMISSIONER OF GST AND CENTRAL EXCISE VS. CITI BANK N.A [LAWS(SC)-2021-12-34] [REFERRED TO]
LARSEN AND TUBRO LTD VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(SC)-2007-5-33] [REFERRED TO]
P.A. AHAMED VS. COMMISSIONER OFF INCOME-TAX [LAWS(KER)-2018-8-224] [REFERRED TO]
S.K. JALENDRA & ASSOCIATES VS. COMMISSIONER OF C. EX., JAIPUR-I [LAWS(CE)-2011-7-71] [REFERRED TO]
M.M. CYLINDERS (P) LTD. VS. COMMISSIONER OF CENTRAL EXCISE, TIRUPATHI [LAWS(CE)-2011-9-65] [REFERRED TO]
DOLPHINE DETECTIVE AGENCY VS. COMMISSIONER OF C. EX., BELGAUM [LAWS(CE)-2006-7-82] [REFERRED TO]
FRICK INDIA LTD. VS. CCE [LAWS(CE)-2006-7-195] [REFERRED TO]
CCE, BELGAUM VS. GHATAPRABHA SAHAKARI SAKKARE KARKHANE NIYAMIT [LAWS(CE)-2007-4-144] [RELIED ON]
UNIWORTH TEXTILES LTD. AND ORS. VS. CCE [LAWS(CE)-2009-3-183] [REFERRED TO]
RAASI REFRACTORIES LTD. VS. COMMR. OF CUS., C.E. & S.T., HYDERABAD-III [LAWS(CE)-2009-4-137] [REFERRED TO]
SANJIB DAS VS. UNION OF INDIA [LAWS(GAU)-2022-5-52] [REFERRED TO]
SALASAR DYEING AND PRINTING MILLS (P) LTD VS. C.C.E. & C. [LAWS(GJH)-2012-1-189] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE SURAT VS. NEMINATH FABRICS PVT LTD [LAWS(GJH)-2010-4-96] [REFERRED TO]
DAYS INN DECCAN PLAZA VS. COMMISSIONER OF S.T. (APPEALS) [LAWS(MAD)-2017-3-196] [REFERRED TO]
ELECTROLUX KELVINATOR LTD. VS. COMMISSIONER OF C. EX., TIRUPATHI [LAWS(CE)-2006-12-109] [REFERRED TO]
PARESH PLASTICS P. LTD. VS. COMMISSIONER OF CENTRAL EXCISE, RAJKOT [LAWS(CE)-2008-3-36] [RELIED ON]
COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VS. MIDCO LTD. [LAWS(CE)-2011-5-22] [REFERRED TO]
SWARAJ ENGINES LTD VS. COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [LAWS(CE)-2011-7-6] [REFERRED TO]
MALDHARI SALES CORPORATION VS. UNION OF INDIA AND ORS. [LAWS(DLH)-2016-1-276] [REFERRED TO]
GUJARAT AMBUJA EXPORTS LTD. VS. UNION OF INDIA [LAWS(GJH)-2011-3-261] [REFERRED TO]
TEJAS NETWORKS INDIA LTD. VS. COMMR. OF C. EX. [LAWS(CE)-2013-8-29] [REFERRED TO]
NEMINATH FABRICS VS. COMMISSIONER OF CENTRAL EXCISE, SURAT-I [LAWS(CE)-2008-8-59] [REFERRED TO]
COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX VS. MONSANTO MANUFACTURER PVT. LTD. [LAWS(ALL)-2014-3-189] [REFERRED TO]
AURANGABAD ZILHA KRUSHI & AUDDHUGIK BAUUDDESHIYA SARVA SEVA SAHAKARI SANSTHANCHA SAHAKARI SANGHA MARYADIT VS. STATE OF MAHARASHTRA [LAWS(BOM)-2011-11-128] [REFERRED TO]


JUDGEMENT

- (1.)Civil Appeal Nos. 2619-20 of 1991 : in view of the decisions of this Court in belarpur Sugar and Allied Industries Ltd. v Collector of Central Excise, Aurangabad 1999 (4) SCC 103) and neoli Sugar Products Factory Ltd. v. Commissioner of Central Excise, Kanpur (1999 (9) SCC 195) , these appeals are allowed, the order of the Customs, excise and Gold (Control) Appellate Tribunal is set aside and it is held that the appellant would be entitled to the benefit of the Notification in question with effect from 1st May, 1982 to 30th September, 1982. No costs. Civil Appeal Nos. 1742-44 of 1991 :
(2.)In view of the ratio of decisions of this court in Belarpur Sugar and Allied Industries ltd. (supra) , and Neoli Sugar Products Factory ltd. (supra) , these appeals are also allowed, the order of the Customs, Excise and gold (Control) Appellate Tribunal is set aside and it is held that the appellant would be entitled to the benefit of the Notification dated 27th april, 1983. No costs.


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