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Commnr. of Central Excise, Mumbai-III Versus M/s. Essel Propack Ltd.

2015 (9) TMI 1084 - SUPREME COURT

Classification of flexible laminate foil of plastic and articles for packaging of goods and waste and scrap of plastic under appropriate Chapter Heading 39 meant for plastics - Held that:- When all this material was made available to the department a .....

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by limitation and we do not find any error in the order of the Commissioner on this aspect, there is no need to refer the matter back to the Tribunal. - Decided against revenue. - Civil Appeal No. 2041/2006 - Dated:- 13-8-2015 - Mr. A.k. Sikri a .....

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Lakshmikumaran, Adv., Mr. M.P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue that has been raised in the present ap .....

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unal that it has followed its earlier judgment in the case of Commissioner of Central Excise, Calcutta Vs. India Foil Limited reported in 2001 (132) E.L.T. 737 while dismissing the appeal of the Revenue. Mr. Arijit Prasad, learned counsel on behalf o .....

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6 (S.C.). In a matter like this, we would have remitted the case back to the Tribunal for fresh adjudication. However, learned counsel for the respondent has drawn our attention to the order passed by the Commissioner whereby the appeal of the respon .....

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ng officers had indeed carried out some enquiries in the course of which the assessee had furnished the details of the composition of the products. That evidence is in the form of a letter dt.21.2.91, obviously in response to an enquiry by the Superi .....

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