Search Results Page

Search Results

1 - 2 of 2 (0.55 seconds)
Geep Industrial Syndicate Limited vs Union Of India (Uoi) And Ors. on 13 November, 1992 cites

Union Of India (Uoi) And Ors. vs Vazir Sultan Tobacco Co. Ltd., National ... on 18 May, 1977

In our opinion, in order that these products can be subjected to the levy of excise duty, decision must be arrived at that these rough rolled flat forms were marketable commodities. It appears that the tribunal and the lower authorities 45 did not consider the evidence on record in order to examine the question whether the said products were marketable commodities. The High Court judgment clearly states that the revisional authority did not deal with the question as to whether rough rolled flat form were marketable commodities or not. The High Court also did not enter into the question whether the said products were marketable commodities or not in view of the decision of a Division Bench of the Allahabad High Court in Union of India v. Union Carbide India Ltd. reported in 1972 A.L.J. 451.
Andhra HC (Pre-Telangana) Cites 16 - Cited by 41 - Full Document

Union Carbide India Limited vs Union Of India And Ors on 4 April, 1986

We finds that the said judgment of the Allahabad High Court has been reversed by this Court in Union Carbide India Ltd. v. Union of India and Ors. (). In these circumstances, we set aside the impugned order and remand the case to the Central Excise Gold Control and Appellate Tribunal (CEGAT) to examine the evidence on record and determine whether the products in question were marketable commodities. It is clarified that the Tribunal will determine this question on the basis of evidence already on record and neither party will be permitted to lead further evidence. The Tribunal is directed to decide the case within four months of the receipt of this order by the Registrar of the Tribunal. We may clarify that the question of marketability of the products in question was the only question argued before us and the Tribunal is not called upon to go into any other question. Interim orders passed so far will continue unless varied by the Tribunal.
Supreme Court of India Cites 5 - Cited by 130 - R S Pathak - Full Document
1