fiscal jurisprudence if Rule departs from legislative intent that may cause peril to public revenue.
23. We find that as a part of the Budget ... retrospectively amended as follows:-
(1) The words in relation to have been added in main
condition (a) of the Notification.
(2) The word in contained
cost of sales of the domestic industry. In this regard,
36
AD/52460/2022
reliance can be placed on the decision of the Supreme Court ... will be created between the integrated
and non-integrated companies to the peril of the
smaller plants with no backward integration
(backward integration means
contention, the appellant submitted documents of all four
firms, namely, CST Certificate, VAT Certificate, MSME Memorandum, IEC
Code certificate, Professional Tax Certificate, PAN Card ... submitted factory
layout plans, Light bill, Insurance policy, Standard Fire and Special Perils
Policy, Salary register of working employees for all firms, Sample purchase
M/S. Ives Drugs (India) Pvt. Ltd vs Cce, Indore on 29 October, 2010
IN
M/S. Indian Rare Earths Ltd vs Cce & St, Bbsr-I on 29 February
M/S Pee Jay International vs Cc, Amritsar on 21 October, 2013
IN THE CUSTOMS
Commissioner Of Central Excise, Raigad vs Uttam Galva Steels Ltd on 6 October, 2015
IN
) M/S.Rungta Mines Ltd vs Commissioner Of Central Excise, ... on 29 February, 2016
IN
Riyaz Rafiq Padela vs Commissioner Of Central Excise And ... on 24 January, 2023
CUSTOMS, EXCISE
Mangaldas K Patel vs Commissioner Of Central Excise And ... on 24 January, 2023
CUSTOMS, EXCISE
