follows :
Rs.
(a) Payment of hotel and restaurant 56,966
(b) Tea, coffee and hotel expenses of wholesalers 6,456
(c) Reimbursement to whole-salers ... Expenses for hiring hall, furniture, etc. 2,397
(e) Expenses of tea, coffee etc. to employees 15,065
(f) Other expenses
learned AO argued that the product of the assessee such as coffee, tea, chocolates, noodles, etc. were day-to-day consumer products. They were ... crores, a sum 6f Rs. 20.72 crores had been paid only on coffee that had been under manufacture by the assessee-company since
2017
in the case of M/s. Coffee Day Enterprises Limited, M/s. Coffee Day Global
Limited and Shri V.G. Siddhartha. It was noticed ... that M/s. Coffee Day
Enterprises Ltd. (earlier Coffee Day Resort Pvt. Ltd.) had entered into subscription
agreement with a Cyprus based company
itself did not in express terms prohibit sale within India of coffee sold by the Board for export. That what was broken by the assessee ... statutory duties imposed on the Board to regulate and control sales of coffee produced in India, in the interests of the national economy
Amalgamated Bean Coffee Trading ... vs Commissioner Of Central Excise, ... on 18 January, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE
Appeal ... Order is to be circulated to the Departmental authorities? Yes
Amalgamated Bean Coffee Trading Company Ltd.
Beverage Division, No. 33/1, Lalbagh Road,
Bangalore
learned representative of the assessee submitted that curing of coffee by converting berries into coffee beans amounted to manufacturing. In fact, curing of coffee ... converting berries into coffee beans is a very simple process; activities involved in that process are merely de-husking, grading, blocking, etc. The Apex Court
Indian Coffee Workers Co-Oprative ... vs Commissioner Of Central Excise, ... on 18 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH ... 2011 passed by Commissioner of Central Excise (Appeals), Allahabad)
M/s Indian Coffee Workers Co-oprative Society Ltd. Appellant
Vs.
Commissioner of Central Excise, Allahabad
Neelamalai Tea/Coffee Estates And ... vs Collector Of Central Excise on 4 August, 1983
Equivalent citations: 1983(14)ELT2426(TRI-DEL)
ORDER
K.L. Rekhi
Commissioner Of Central Excise, ... vs M/S Tata Coffee Limited on 22 July, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE ... Siddhartha Nagar,
Mysore 570 011
Karnataka Appellant(s)
Versus
M/s Tata Coffee Limited
Merthikhan Estate, Basarikette Post, Chickmagalur District. Respondent(s)
Appearance:
Shri Mohd
Coelho vs South India Tea & Coffee Estates Ltd. on 20 April, 2001
ORDER
1. The petition in CP 52 of 1995 is filed under ... Companies Act, 1956 ('the Act') against South India Tea and Coffee Estates Limited ('the Company') and three others for the following
