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1 - 10 of 46 (0.47 seconds)Section 14 in The Central Excise Act, 1944 [Entire Act]
Section 4 in The Central Excise Act, 1944 [Entire Act]
The Commissioner Of Income-Tax, Madras vs Sri Meenakshi Mills Ltd. & Ors on 25 October, 1966
Though in case of
Supreme Washers Pvt. Ltd. (supra), after upholding the principle of
lifting of corporate veil the Apex Court taking note of the Board's
Circular No. 6/92, dated 29-5-1992, had remanded the matter to the
Tribunal for examining the applicability of this circular, since this circular
being contrary to the law laid down by the Apex Court in the case of
Income Tax Commissioner, Madras v. Meenakshi Mills, Madurai (supra),
M/s. Calcutta Chromotype v. CCE (supra), Delhi Development Authority
v. Skippe Construction Co. (P) Ltd. (supra), Associated Rubber Industry
Ltd. (supra) and CCE v. Modi Alkalies & Chemicals Ltd. (supra), has no
47 E/1168, 1169, 1175-1180/2011
existence in law, the Appellant's plea for decision of this matter on the
basis of Board's Circular No. 6/92-C.E. is not acceptable.
Section 108 in The Central Excise Act, 1944 [Entire Act]
Delhi Development Authority vs Skipper Construction Company(P) Ltd. & ... on 6 May, 1996
Though in case of
Supreme Washers Pvt. Ltd. (supra), after upholding the principle of
lifting of corporate veil the Apex Court taking note of the Board's
Circular No. 6/92, dated 29-5-1992, had remanded the matter to the
Tribunal for examining the applicability of this circular, since this circular
being contrary to the law laid down by the Apex Court in the case of
Income Tax Commissioner, Madras v. Meenakshi Mills, Madurai (supra),
M/s. Calcutta Chromotype v. CCE (supra), Delhi Development Authority
v. Skippe Construction Co. (P) Ltd. (supra), Associated Rubber Industry
Ltd. (supra) and CCE v. Modi Alkalies & Chemicals Ltd. (supra), has no
47 E/1168, 1169, 1175-1180/2011
existence in law, the Appellant's plea for decision of this matter on the
basis of Board's Circular No. 6/92-C.E. is not acceptable.
The Customs Act, 1962
Calcutta Chromotype Ltd. vs Collector Of Central Excise, Calcutta on 31 March, 1998
In
this regard, we take support from the Hon'ble Supreme Court's
observations in the above case of Calcutta Chromotype Ltd. (supra)
which are given below :
C.C.E., Jaipur vs M/S. Modi Alkalies & Chemicals Ltd. on 11 May, 2001
Though in case of
Supreme Washers Pvt. Ltd. (supra), after upholding the principle of
lifting of corporate veil the Apex Court taking note of the Board's
Circular No. 6/92, dated 29-5-1992, had remanded the matter to the
Tribunal for examining the applicability of this circular, since this circular
being contrary to the law laid down by the Apex Court in the case of
Income Tax Commissioner, Madras v. Meenakshi Mills, Madurai (supra),
M/s. Calcutta Chromotype v. CCE (supra), Delhi Development Authority
v. Skippe Construction Co. (P) Ltd. (supra), Associated Rubber Industry
Ltd. (supra) and CCE v. Modi Alkalies & Chemicals Ltd. (supra), has no
47 E/1168, 1169, 1175-1180/2011
existence in law, the Appellant's plea for decision of this matter on the
basis of Board's Circular No. 6/92-C.E. is not acceptable.