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1 - 8 of 8 (0.28 seconds)Central Excise Tariff Act, 1985
The Central Excise Act, 1944
Section 110 in The Customs Act, 1962 [Entire Act]
Section 12 in The Central Excise Act, 1944 [Entire Act]
Section 6 in The Central Excise Act, 1944 [Entire Act]
M/S. Dalal Auto Engg. Industries vs Cce, Delhi-Iv, Faridabad on 30 July, 2012
3. As the issue is already settled by the
Tribunal the case of Dayal Industries
(supra) in favour of the assessee,
therefore, the impugned order is set aside
and the appeal is allowed.
Swem Industries, Salimbhai Gulam ... vs Commissioner Of Central Excise And ... on 8 October, 2001
2. The contention of the appellant is that
their unit was non-declaring unit and they
were not required to maintain any
statutory record. As their unit is a small
scale unit, they were not required to
maintain any statutory record, therefore,
the goods which were found in factory,
cannot be confiscated on the ground that
these are not accounted in the records.
The appellant relied upon the decision of
the Tribunal in the case of Dayal
Industries v. CCE, Delhi-II reported in
2006 (199) E.L.T. 237 to submit that the
Tribunal set aside the confiscation of the
goods on the ground that small scale units
are not under obligation to maintain the
production account
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