judgment of the Hon'ble Supreme Court in Divya Manufacturing Co. (P) Ltd. and Anr. v. Union Bank of India ... that as held by the Hon'ble Supreme Court in Divya Manufacturing Co. (P) Ltd. and Anr. v. Union Bank of India
Sons V Sri Ramanya Das
(e) (2000 ) 6 SCC 69 Divya Manufacturing Co Ltd V Union
Bank of India
UPPCL vs.
NTPC Ltd., (2000) 6 SCC 69 Divya Manufacturing Co.
Ltd. vs. Union Bank of India & Ors., ( 2009) 8 SCC 766
Bhupinder Kumar
observed as under:
34. ``In Divya Manufacturing Co. (P) Ltd. v. Union Bank of India
[(2000) 6 SCC 69], this Court held that even confirmed ... counsel for the appellant is no doubt right in
submitting that in Divya [(2000) 6 SCC 69], there was a specific
condition (Clause 11) which
observed as under:
34. ``In Divya Manufacturing Co. (P) Ltd. v. Union Bank of India
[(2000) 6 SCC 69], this Court held that even confirmed ... counsel for the appellant is no doubt right in
submitting that in Divya [(2000) 6 SCC 69], there was a specific
condition (Clause 11) which
Supreme Court in the case of Divya Manufacturing Co. (P) Ltd. v. Union of India and Ors. , that it is the duty of the Court
interveners as well as the appellants, firstly, in the case of Divya Manufacturing Co. (P.) Ltd. v. Union of India , and Tirupati Woollen Mills Shramik ... case of Allahabad Bank v. Bengal Paper Mills Co. Ltd. . In Divya Manufacturing Co. 's case the Supreme Court has held in para
business activities through the following business
undertakings:-
1. M/s Divya Pharmacy - Manufacturing Ayurvedic medicines
2. M/s Yog Sandesh - Monthly magazine dedicated ... medicinal
plants /herbs and selling these plants);(2) Divya
Pharmacy (Ayurvedic pharmaceutical unit engaged in
manufacturing of ayurvedic medicines as per tradition of
sages
manufacture of plastic
containers. They manufactured the said containers also on job work
basis and cleared the same accordingly to M/s Divya Pharmacy
Industrial ... manufacturer in the manufacture of goods which are
cleared on payment of duty. IN the present case, principal
manufacturer i.e. M/s Divya Pharmacy
Hyderabad vs. M/s. Divya Enterprises Ltd. -
2003 (153) ELT 497 (SC)
(iii) M/s. Bhilwara Synthetics Ltd. vs. CCE, Jaipur ... duty demanded on manufactured items. They placed reliance on Honble Supreme Courts decision in the case of Divya Engerprises Ltd. (supra). The contention
