Commissioner Of Income Tax Ii vs M/S Modipon Ltd. on 24 November, 2017
Author: Ranjan Gogoi
Bench: Ranjan Gogoi
1
REPORTABLE
IN THE SUPREME ... COMMISSIONER OF INCOME
TAX II ...APPELLANT(S)
VERSUS
M/S MODIPON LTD. ...RESPONDENT(S)
WITH
CIVIL APPEAL NO. 19767 OF 2017
(ARISING
Modipon. Ltd vs Cce Ghaziabad on 1 February, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT ... circulated to the : Yes
Departmental authorities?
M/s. Modipon. Ltd. Appellants
Vs.
CCE Ghaziabad Respondent
Appearance:
Shri B.K. Singh, Advocate for the Appellants
Shri
Commissioner Of Income Tax Ii vs M/S Modipon Ltd. on 23 February, 2018
Bench: Ranjan Gogoi , R. Banumathi
REPORTABLE
IN THE SUPREME COURT ... COMMISSIONER OF INCOME TAX II APPELLANT(S)
VERSUS
M/S MODIPON LTD. RESPONDENT(S)
WITH
CIVIL APPEAL NO(S).19767/2017
CIVIL APPEAL
Modipon Ltd. vs Collector Of Centrl Excise on 15 February, 1996
Equivalent citations: 1996(84)ELT323(TRI-DEL)
ORDER
S.L. Peeran, Member
Modipon Limited vs Cce on 9 December, 2003
Equivalent citations: 2004(92)ECC407, 2004(166)ELT411(TRI-DEL)
ORDER
K.K. Usha, J.
1. This
Modipon Ltd. vs Commissioner Of Central Excise on 9 April, 1999
Equivalent citations: 1999(66)ECC148, 2000(123)ELT614(TRI-DEL)
ORDER
G.A. Brahama
Modipon Limited vs Commissioner Of Central Excise on 29 August, 1996
Equivalent citations: 1996(88)ELT289(TRI-DEL)
ORDER
K.S. Venkataramani, Member
Modipon Limited vs Commissioner Of Central Excise on 2 November, 1999
Equivalent citations: 1999(114)ELT1006(TRI-DEL)
ORDER
G.A. Brahma Deva, Member
Modipon Fibres Ltd. vs Commissioner Of Customs, Nch on 31 October, 2005
Equivalent citations: 2006(104)ECC240, 2006ECR240(TRI.-MUMBAI)
JUDGMENT
Jyoti Balasundaram, Vice President
reference was made to the judgment of the Supreme Court in Modipon Limited v. Union of India , 2002 (146) E.L.T. 45 (Del.) where ... individual interest must yield in favor of social interest. In Modipon Limited 's case (supra), an exemption which was time-bound was withdrawn prior