Pushpam Pharmaceuticals Company vs Collector Of Central Excise, Bombay on 28 March, 1995
Equivalent citations: 2002(80)ECC6, 1995(78)ELT401(SC), 1995SUPP(3)SCC462
Pushpam Pharmaceutical vs C.C.E. on 31 July, 1987
Equivalent citations: 1989(40)ELT74(TRI-DEL)
ORDER
S.D. Jha, Vice-President
Pushpam Ceramics And Peddar And Peddar ... vs The Commissioner Of Central Excisee on 6 May, 2004
ORDER
K.D. Mankar, Member (T)
1. The appeal ... brief facts of the case are that, the appellants M/s. Pushpam Ceramics are engaged in the manufacture of excisable goods falling under sub heading
owner of the tempo vehicle and Mr. Ashok Kulkarni, authorized representative of Pushpam corporation were recorded. The show cause notice was issued ... Under valuation of the goods by removal thereof through M/s. Pushpam Corporation, and by not including the capping and packing charges in the assessable
Pushpam Ceramics vs Commissioner Of Central Excise on 9 October, 2003
Equivalent citations: 2003(158)ELT360(TRI-MUMBAI)
ORDER
Jyoti Balasundaram, Member
applicability of the proviso.
13. This Court, in Pushpam Pharmaceuticals Company Vs. Collector of Central
Excise, Bombay [1], while interpreting the proviso of an analogous ... ground for invoking the proviso to section 11A .
25. In case of Pushpam Pharmaceuticals Company v. C.C.E. [1995 (78)
ELT 401(SC)], this
stood when the Supreme Court
explained "suppression of facts" in Pushpam Pharmaceutical Co. vs.
Commissioner of Central Excise, Bombay9 . It is as follows ... penalty
equivalent to the duty specified in the notice."
39. In Pushpam Pharmaceuticals Company, the Supreme Court
examined whether the Department was justified
stood when the Supreme Court
explained "suppression of facts" in Pushpam Pharmaceutical Co. vs.
Commissioner of Central Excise, Bombay ... penalty equivalent to the duty
specified in the notice."
26. In Pushpam Pharmaceuticals Company, the Supreme Court
examined whether the Department was justified
Relying on? the aforesaid observations of this Court in the case of Pushpam Pharmaceutical Co. v. Collector of Central Excise, Bombay [1995 Suppl ... relating to suppression of the facts as under:-
13.?This Court, in Pushpam Pharmaceuticals Company v. Collector of Central Excise, Bombay - 1995 Supp
visible.
25. In the judgment in the case of Pushpam Pharmaceuticals Ltd. 1995(78) ELT 401, the Supreme Court has held as follows ... judgement in Cosmic Dye Chemical vs CCE 1995 ( 75) ELT 721 and Pushpam Pharmaceuticals Company vs CCE 1995 (78) ELT 401 which the Member (Technical
