printing division of the Appellant operate from two factories; one in Munger in the state of Bihar and the other in Tiruvottiyur in the state ... Tamil Nadu. The present appeal relates to Munger factory of the appellant. He submits that printed sheets bearing the impressions of labels were received
which Show Cause notices were issued to the appellants, with respect to Munger factory manufacturing cigarettes and smoking mixture for disallowing various expenses/extra consideration ... demand of Rs.1.12 Crores was quantified by Supdt., Central Excise, Munger and intimated to the appellant vide letter dated 17/7/1986. That
Excise, Patna.)
M/s.ITC Limited
(ITC Limited, Basdeopur, P.O.Dist. Munger, Bihar-811202
(ITC Limited, Legal Department, 37, J.L. Nehru Road, Kolkata ... manufacturer of cigarettes, has one of
its factories located at Munger, Bihar.
(ii) In the said factory the Appellant draws cigarette sticks for the
purpose
Unit- Financial Controlling packaging and Printing
Division Basdeopur- Munger-811202. Bihar,
...Appellant (s)
VERSUS
Commissioner of Central Excise, Patna.
Central Revenue Building, B. C. Patel ... HEARING : 26.09.2023
DATE OF PRONOUNCEMENT: 09.10.2023
PER K. ANPAZHAKAN :
ITC Ltd., Munger (The Appellant) are manufacturers of cigarettes
and Packaging Materials like Shells, Slides, Printed
Director General of Health Services 36250
7 BRM College, Munger 40000
8 Laboni Collection 12000
9 Laboni Collection 24000
Excise Appeal No.70421
their manufacturing factories of ITC Ltd. at Bangalore (Karnataka), Saharanpur (Uttaranchal), Munger (Bihar). Consequently, Revenues argument that input service distributors operations are within
Manoj Kumar Yadav
(Moh-Kemkha, Near-ITC Gate, P.O.-Basudeopur, Dist.Munger, Bihar.)
...Appellant
VERSUS
Commr., CGST & CX, Patna
.....Respondent
(C.R. Building
Service Tax, Patna.)
M/s. ITC Limited
(Indian Tobacco Division, Basudeopur, Munger, Bihar-811202.)
...Appellant
VERSUS
Commissioner of Central Excise & Service Tax, Patna
.....Respondent
CGST & CX, Patna.).
M/s Spiderman Courier
(Chowk Bazar, Durga Ashthan, Munger-811201, Bihar)
..Appellant
VERSUS
Commissioner of CGST & Excise Patna Commissionerate
Central Excise, Patna)
M/s Bharat Sanchar Nigam Limited
(At + P.O.- Munger, Bihar, Pin.-811201)
Appellant
VERSUS
Commissioner of CGST & Central Excise, Patna
