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1 - 4 of 4 (0.20 seconds)Section 4 in The Central Excise Act, 1944 [Entire Act]
Commnr.,Customs & Cent.Excise ... vs M/S. Roofit Industries Ltd on 23 April, 2015
This case again is wholly distinguishable on facts on the same
lines as the Roofit Industries case.'
in the decision of the Hon'ble Supreme Court in re Ispat Industries Ltd.
Commissioner Of Central Excise, Nagpur vs M/S. Ispat Industries Ltd on 21 October, 2010
3. Learned Counsel for appellant submitted that the adjudicating
authority had placed reliance erroneously on the decision of the
Hon'ble Supreme Court in Commissioner of Customs & Central Excise,
Aurangabad v. Roofit Industries Ltd [2015 (319) ELT 221 (SC)] which
had been rendered ex parte and lacked the deep scrutiny evident in
Commissioner of Customs & Central Excise, Nagpur v. Ispat Industries
Ltd [2015 (324) ELT 670 (SC)] and in their favour.
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