Echjay Forgings Pvt Ltd vs The Commissioner, Central Excise, ... on 13 June, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Whether Order is to be circulated to the Departmental: Yes
authorities?
=======================================================
Echjay Forgings Pvt Ltd
:
Appellant
VS
The Commissioner, Central Excise, Raigad
:
Respondent
Appearance
Shri
judicial decision :
i. Chemosyn Ltd. Vs. ACIT 149 TTJ 294 (Mum)
ii. Echjay Industries Ltd. Vs. DCIT ITA No.3103/Mum/1996 ... decision of the Mumbai Bench
of the Tribunal in the case of Echjay Industries Ltd. Vs. DCIT
reported in 88 TTJ 1089 order dated
jurisdictional High Court's
decision in the case of CIT vs. Echjay Forgings Pvt. Ltd. reported in 251 ITR
0015, the addition on account ... squarely covered by the
decision of Jurisdictional High Court in case of Echjay Forgings Pvt. Ltd.,
351 ITR 15. Respectfully following the same
Bombay High Court in the
case of CIT Vs. Echjay Forgings Pvt. Ltd. [251 ITR 15] with
reference to the provisions for gratuity ... decision rendered by Bombay High Court in the case of CIT Vs
Echjay Forgings P Ltd (2001)(251 ITR 15). The CIT(A) at para
Wockhardt Hospitals Ltd, Mumbai vs Assessee on 8 August, 2016
आयकर अपील
य अ धकरण
discharged is
not certain.
1.3.7 Similarly, the Bombay High Court in Echjay Forging (P) Ltd.'s
case (2001) 166 CTR (Bom) 100, where
Bombay High Court in the case
of CIT vs Echjay Forgings Pvt. Ltd. 251 ITR 15 (Bom). In view of the aforesaid
precedents
Mumbai Tribunal decision in the case of Echjay Industries Ltd. v. DCIT, 257
ITR 1(AT).
With respect to the lower- payment
another decision of Bombay High Court in
the case of CIT Vs. Echjay Forging 251 ITR 15 and also the decision
of Mumbai ITAT
Calcutta v. Dungarmal Mohata
[2006 (200) ELT 522(Cal.)]
( ii) Echjay Industries Ltd. v. UOI [2006 (200) ELT 528 (Guj.)]
(iii) CC(Prev
