GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 565 - PUNJAB AND HARYANA HIGH COURT

2016 (5) TMI 565 - PUNJAB AND HARYANA HIGH COURT - 2016 (337) E.L.T. 14 (P & H) - Whether assembly of different parts of decorative lamp shades and chandeliers amounts to manufacturing - Appellant was engaged in fitting of various lamp shades and chandeliers procured from different sources which are re-assembled and thereafter sealed with its own logo and code number. - Held that:- Tribunal held that procuring the manufacturing items and packing them with its own brand name by the assessee, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Revenue was otherwise also barred by limitation and that the appellant cannot take shelter behind proviso to Section 11-A(1) of the Central Excise Act, 1944, for it was fully aware of the existence of the assessee's unit and its activities. - Decided against the revenue - CEA No.70 of 2015 (O&M) - Dated:- 2-5-2016 - MR. SURYA KANT AND MR. A.B. CHAUDHARI, JJ. For The Appellant : Shri Kamal Sehgal, Advocate, Surya Kant , J. (Oral): The revenue has preferred this appeal, proposing the following qu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ting aside the Order-in-appeal dated 18.1.2006 by observing that there was no suppression of facts, without considering that the party had suppressed information from the Department, of the activities namely assembling, putting logos and packing in individual containers in their premises with intention to evade payment of Central Excise duty? 3) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 without considering finding of facts made in Para No.6 of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1.1998 to 31.03.2000 were much higher than the value of lamps purchased by them from its manufacturing unit or acquired from other sources, for trading purpose which prove the clandestine removal of goods by the party from their shop? 4) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 without considering findings made in Para No.5 of order of Commissioner (Appeals) that the party had purchased various individual parts from suppliers and made clearan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the instant case was raised against M/s Kapoor Lamp Shade Company (Factory Shop). M/s Kapoor Lamp Shade Company (Factory Shop) procures various components of lamp shades and chandeliers from different sources including M/s Kapoor Lamp Shade Company (Manufacturing Unit) and thereafter pack the same in cartons, put thereon its logo, besides the code number of the product. The revenue raised the duty demand and penalty on the premise that the assembly of various components of lamp shades and chande .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version