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Hiranyakeshi Sahakari Sakkare ... vs C.C.E. on 21 December, 1988 cites

The Delhi Cloth And General Mills Co. ... vs The Joint Secretary, Govt. Of India And ... on 16 February, 1978

In this connection the learned JDR relies on 1987 (31) ELT 995 in the case of M.M. Khambhatwala, Ahmedabad v. Collector of Central Excise, Baroda and 1978 ELT (J 121) in the case of Delhi Cloth & General Mills Co. Ltd. and Anr. v. Joint Secretary, Government of India and Anr. However, Shri Chakraboraty submits that it is not clear whether the unit having distillery is also manufacturing excisable goods, and is factory within the meaning of Central Excises and Salt Act, 1944. It is, therefore, recommended that the matter may be remanded for readjudication after factual verification in this regard.
Delhi High Court Cites 5 - Cited by 40 - Full Document

M.M. Khambhatwala vs Collector Of Central Excise on 27 July, 1987

In this connection the learned JDR relies on 1987 (31) ELT 995 in the case of M.M. Khambhatwala, Ahmedabad v. Collector of Central Excise, Baroda and 1978 ELT (J 121) in the case of Delhi Cloth & General Mills Co. Ltd. and Anr. v. Joint Secretary, Government of India and Anr. However, Shri Chakraboraty submits that it is not clear whether the unit having distillery is also manufacturing excisable goods, and is factory within the meaning of Central Excises and Salt Act, 1944. It is, therefore, recommended that the matter may be remanded for readjudication after factual verification in this regard.
Customs, Excise and Gold Tribunal - Delhi Cites 9 - Cited by 4 - Full Document
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