therefore case against them was split-up. Only
accused No.3 i.e., present respondent was tried in
S.C.No.52/2013. Crime ... accordingly he was transporting the
goods of ITC i.e., cigarettes, Biscuit boxes, Bingo Packets boxes
etc., to deliver to one K.S Lingappa
2023 at 22:51:14
on account of smuggling of e-cigarettes and poppy seeds from Nepal to
India.
4. Learned counsel for the petitioner
instant case. I find that the 60
10 E/85138/2013
cases of cigarettes Four Square Filter Kings 20% (84mm) brand
were originally removed from ... peculiar nature of the basic input
used in the manufacture of cigarettes i.e. tobacco, their
company endeavours to restrict the shelf life of cigarettes
conceived and adopted the impugned trademark "BOOMCHIE" in respect
of cigarette rolling papers.
12. Perusal of the trademark of the plaintiff and the impugned ... label "BONGCHIE" in relation to their impugned goods i.e.
CIGARETTE ROLLING PAPER' and other allied/cognate
goods/business.
14. Plaintiff shall
Central Excise Rules, 2002. Accordingly the said
7 E/85393/2013
Cigarettes were found liable to Central Excise duties at the rate
applicable from time ... payment of Central Excise duty on
these cigarette, neither a notification under section 5A of Central
8 E/85393/2013
Excise Act, 1944 nor under
engaged in the business
of trading of cigarettes, pan masala, tea and cardamom had e-filed
her return of income for A.Y.2018 ... Income Tax
Act.
5.4.1. The appellant deals in Cigarettes, Pan masala, Tea etc.
5
Payal Verma Vs. ITO, Ward-1 (3), Bhilai
Section 14(ix) of the CST Act, with the following words, w.e.f.
13.05.1988:
“14(ix). Unmanufactured tobacco and tobacco refuse covered under ... smoking mixtures for pipes and cigarettes.
(b) cut tobacco
(c) Bins
(d) Chewing tobacco and preparations containing chewing tobacco.
(e) Snuff of tobacco and preparations
E.L.T. 192 (S.C.).
2) Jindal Drugs Pvt. Ltd. vs. Union of
India , 2016 (340) E ... Cigarettes Ltd. vs. Collector of
Central Excise , 2009 (242) E.L.T. 189 (Del.).
5) Manoj Kumar Jha vs. D.R.I. , 2019
(365) E
M/S. Khandwala Finstock Private ... vs Union Of India & Ors. on 2 November, 2023
inspection and drawl of
sample, the Petitioner found that all the cigarettes had expired
and had no market value left. Therefore, Petitioner sent a Letter ... Lakh Eighty Eight Thousand and Ten
only) i.e. duty calculated after excluding the duty on cigarettes
as they had been completely damaged. The Settlement
