Rasoi Limited vs Collector Of Central Excise on 4 February, 1987
Equivalent citations: 1987(11)ECR820(TRI.-DELHI), 1987(30)ELT490(TRI-DEL)
ORDER
Rasoi Limited vs Union Of India on 15 July, 2021
Bench: A.M. Khanwilkar , Sanjiv Khanna
1
ITEM NO.16 Court 4 (Video Conferencing) SECTION ... 1007/2018 passed by the High Court At Calcutta)
RASOI LIMITED & ANR. Petitioner(s)
VERSUS
UNION OF INDIA & ORS. Respondent
Rasoi Ltd vs Commissioner Of Central Excise, ... on 18 June, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA ... Order is to be circulated to the Departmental
Authorities?
M/s. Rasoi Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Kolkata-VII
Respondent
Calcutt a High Court In the case of CIT vs , Rasoi Ltd (33 5
ITR 438) observed th at the assessee received a subsidy amount ... Honble Calcutt a High Court In the case of Rasoi
Ltd (supra) is squarely applicable to the facts of the appellant' s
case
light of the decision of this Court in the case of Rasoi Limited
-vs- Union of India reported ... find that the
department had not disputed that the decision in Rasoi Limited
(supra) would be applicable to the respondent's case. We note
hand, and the views expressed by the East Regional Bench in Rasoi Ltd. v. Collector , 1990 (49) E.L.T. 522 (Tribunal) and the West ... also raised that the East Regional Bench has in Re: Rasoi Ltd. (supra) not considered the issue from the angle, where the packaging material
plates/sheets in the cast decided by East Regional Bench--Rasoi Ltd. v. Collector of Central Excise, Calcutta 1990 (30) ECR 13.
4. Mrs. Lipika ... distinct product, under Central Excise Tariff. Even in the case of Rasoi Ltd. (supra) East Regional Bench have not accepted the argument that metal containers
Ltd. , reported in 1988 (35) ELT 524 (Tri.) and Honble Supreme Court in case of J.K.Cotton Spinning & Weaving Mills Co.Ltd ... Same view has been taken by the Tribunal in case of Rasoi Limited vs. Collector of Central Excise, Calcutta reported
products. So far as the term "packaging materials" in Rasoi Ltd. v. Collector of Central Excise [1990 (49) E.L.T. 522 (Tribunal ... Calcutta, no doubt observed differently [from what it observed later in Rasoi Ltd. v. Collector of Central Excise - 1990 (49) E.L.T. 522 (Tribunal
decision of the Calcutta High Court in the case of Rasoi
Limited vs. Union of India
reported ... authorities
with the assistance of
the petitioner.
26. In
case of Rasoi Limited vs. Union of India
(supra), learned
Single Judge of Calcutta High Court