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Documents citing Chief Engg. Ranjit Sagar Dam vs Cce on 23 January, 2006

Mukund K Bangde vs Ahmedabad-Ii on 10 October, 2018

9. Ld. Counsel pointed out that Larger Bench of Tribunal in the case of Chief Engr. Ranjit Sagar Dam Vs CCE 2006 (198) ELT 503 (Tri. LB) which was affirmed by the Hon'ble High Court of Punjab & Haryana as reported in 2007 (217) ELT 345 (P&H) wherein it was held that concrete mix prepared at site would be entitled to exemption under Notification 4/97. In these circumstances, the benefit of limitation has to be extended to the appellant.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document

Rajkot vs Reliance Industries Limited on 7 March, 2022

4.2 As regard the ground raised by the assesse on time bar, in as much as their submission is that the extended period could not have been invoked as there is no suppression of fact on the part of the assessee. We find that the issue of limitation is mainly based on the facts of each case therefore, the facts of present case need to be examined. We find that before the judgment of Hon‟ble Supreme Court in the case of LARSEN & TOUBRO (supra) there are judgments in favour of the assessee in the case of CHIEF ENGG.RANJIT SAGAR DAM (supra) , this Larger Bench judgment was upheld by the Hon‟ble Punjab & Haryana High Court vide their judgment reported in 2007 (217) ELT 345.
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document

Shapoorji Pallonji & Co. Ltd vs Commissioner Of Central Excise on 12 May, 2016

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. Raju, Member (Technical) Date of Hearing: 12.05.2016 Date of Decision: 12.05.2016 ORDER NO Per : Raju The appellants were issued notices demanding duty on Ready Mix Concrete (RMC) manufactured by them. The demand was confirmed by the Commissioner however, this Tribunal vide order dated 06.11.2006 allowed the appeals of the appellants following the decision of Larger Bench of this Tribunal in the case of Chief Engg. Ranjit Sagar Dam vs. CCE Jalandhar  2006 (198) ELT 503. Revenue agitated the matter before the Honble Apex Court and the Apex Court vide order dated 19.11.2015, as reported at 2015 (326) ELT 24 (S.C.), has observed as follows:-
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 1 - Full Document

Ultratech Cement Ltd vs Commissioner Of Central Excise ... on 12 August, 2014

3. We find that the very same issue had come up before the larger Bench of the Tribunal in the case of Chief Engg. Ranjit Sagar Dam Vs CCE Jalandhar reported in 2006 (198)ELT 503(Tri-LB) and the larger Bench had taken a view that there is no difference between concrete mix and ready mix concrete. The matter was discussed in detail by the larger Bench before coming to the conclusion that both are same. Since the issue is covered by the decision of the larger Bench, we do not consider it necessary to postpone the final decision to another hearing and accordingly, the requirement of predeposit is waived and the appeal itself is allowed with consequential relief if any to the appellants.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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