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1 - 6 of 6 (0.25 seconds)Collector Of Central Excise, Hyderabad vs Chemphar Drugs & Liniments, Hyderabad on 14 February, 1989
Shri Gautam, Supdt. (Rtd.) had also admitted about receiving these letters from appellant and hence, the department cannot allege about the fact of the ownership of Trade Mark or about the technical collaboration with M/s. Advani Oerlikon Ltd. or about the packings bearing the marks and logo of AOL. The appellant had submitted balance sheet and annual report to the Department. The annual report had mentioned about the Technical 'Know-How agreement' with M/s. AOL and payment royalty of 7% to 2.5% P.A. Shri Dave arguing on these facts contended that there has been no suppression or conscious or deliberate withholding of information and in this contract relied on the ruling rendered by Supreme Court in the case of Collector of Central Excise, Hyderabad v. Cltemphar Drugs & Liniments, 1989 (40) E.L.T. 276 and Padmini Products v. Collector of Central Excise, 1989 (43) E.L.T. 195.
Padmini Products vs Collector Of Central Excise, Bangalore on 18 August, 1989
Shri Gautam, Supdt. (Rtd.) had also admitted about receiving these letters from appellant and hence, the department cannot allege about the fact of the ownership of Trade Mark or about the technical collaboration with M/s. Advani Oerlikon Ltd. or about the packings bearing the marks and logo of AOL. The appellant had submitted balance sheet and annual report to the Department. The annual report had mentioned about the Technical 'Know-How agreement' with M/s. AOL and payment royalty of 7% to 2.5% P.A. Shri Dave arguing on these facts contended that there has been no suppression or conscious or deliberate withholding of information and in this contract relied on the ruling rendered by Supreme Court in the case of Collector of Central Excise, Hyderabad v. Cltemphar Drugs & Liniments, 1989 (40) E.L.T. 276 and Padmini Products v. Collector of Central Excise, 1989 (43) E.L.T. 195.
British India Corporation Ltd vs Collector Of Central Excise on 20 August, 1962
British India Corporation Ltd. v. Collector of Central Excise, Chandigarh, 1986 (25) E.L.T. 727, Jaishree Industries 1989 (40) E.L.T. 214
Thio Pharma vs Collector Of Central Excise on 21 February, 1992
In this regard the ruling of Thio Pharma v. Collector of Central Excise 1992 (60) E.L.T. 395 is also directly applicable to the facts of this case.
The Central Excise Act, 1944
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