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1 - 5 of 5 (0.15 seconds)Section 2 in The Central Excise Act, 1944 [Entire Act]
C.C.E. vs New Gujarat Synthetics Ltd. on 30 August, 1995
Reliance was also placed on the Tribunal decision in CCE v. Shivagurunathan Synthetics Ltd. 1998 (104) E.L.T. 657 in which the Tribunal upheld the findings of the Commissioner to the effect that in terms of Section 2(e) of Central Excise Act, a factory comes into existence only on its obtaining registration under the Central Excise Rules.
Central Excise Tariff Act, 1985
Prakash Fabricators And Galvanizers P. ... vs C.C.E. on 17 June, 1999
It was only after dyeing the yarn, the yarn was sold to various customers or transferred to the depots. The process carried out in two units was a continuous process and the two units were under the direct control and supervision of the same Board of Directors. He referred to the observations made in the order-in-original passed by the Commissioner on 28-8-1997 which had been relied upon in the impugned order stating that the question involved was basically a determination of the fact as to whether in the circumstances of the case, the purported bifurcation of the appellant factory into two units had in fact given rise to two separate units or entities. He relied on the Tribunal's decision in Cotah K. Prakash and Ors. v. CCE 1987 (32) E.L.T. 790 wherein it was observed that a factory would normally be any one premises including its precincts or in different places within one compound.
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