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.... Union of India (1985) 3 SCC 314, 1985 Supp 1 SCR 292, it was...(1985) 3 SCC 314, 1985 Supp 1 SCR 292, he illustrated the problem by referenc...adumbrated in Empire Industries (1985) 3 SCC 314, 1985 Supp 1 SCR 292...
...(1985) 3 SCC 314 and this Court held that the processes of bleaching, mercerising, dyeing, printing, water-proofing, etc. carried out by the processors on job-work basis amount to manufacture both under...before us. So far as this question is concerned, it was also incidentally argued in the Empire Industries case (1985) 3 SCC 314 and Mukharji, J. speaking on behalf of the court observed as follows...decision of this Court in Empire Industries case (1985) 3 SCC 314 we must so assume, that processing of grey fabric involves manufacture and that when the processor carries out processing on the grey...
...Empire Industries Ltd. v. Union of India (1985) 3 SCC 314. Reference may also be made to the decision of this Court in ...Collector of Central Excise, Guntur against the order of the Collector of Central Excise (Appeals), Madras, dated February 6, 1985. The short question which arises in this appeal is whether the lamination...again.3. The Collector of Central Excise, Guntur had followed the decision of the Division Bench of Andhra Pradesh High Court in the case of Standard Packages...
...(1989) 3 SCC 488, (1988) 38 ELT 535 and Empire Industries Ltd. v. Union of India (...(1985) 3 SCC 314, (1985) 20 ELT 179 this Court held: (ELT Headnote p. 180)...Central Excise.”12. In Ujagar Prints (1989) 3 SCC 488, (1988) 38 ELT 535 the Constitution Bench had held that t...
...was in keeping with the decision of this Court in Empire Industries Ltd. v. Union of India (1985) 3 SCC 314 (briefly referred to as...(II) (1989) 3 SCC 488 the Constitution Bench was required to consider the correctness of the view taken by...Empire Industries (1985) 3 SCC 314 this Court had primarily held that the Central Excises and Salt Act and the Additional Duties...
...of India (1985) 3 SCC 314. Learned counsel for the assessee attempted to distinguish this case that the said decision related to...Empire Industries Ltd. v. Union of India (1985) 3 SCC 314 on which the Tribunal relied...forma credit of the differential amount, hence the claim was rightly rejected.3. We are also informed that the decision reported in...
...(1985) 3 SCC 314, 1985 Supp 1 SCR 292 held:( : SCR p. 323)“As has been noted, processes of t...Tribhuban Parkash Nayyar v. Union Of India . (1969) 3 SCC 99, AIR 1970 SC 540...appellate order dated 16-3-1984, of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, raises a short question whether the appellant, which manufactures cotton fabric on power looms...
...Empire Industries Ltd. v. Union of India (1985) 3 SCC 314 has explained the concept of “process” in excise law. In view of the principle laid down ther..., which is the subject-matter of the other appeal involved herein, and set aside the order of Collector.3. Similar is the case in Civil Appeals Nos. 3760-62 of 1988. In that...observations of this Court in Bhor Industries Ltd., Bombay v. CCE (1989) 1 SCC...
...Empire Industries Ltd. v. Union of India (1985) 3 SCC 314, 1985 Supp (1) SCR 292.7. In our opinion, the Tribu...SCC 174, (1980) 3 SCR 1271, Chowgule & Co. Pvt. Ltd. v...68 of the said Rules, on or from 27-4-1976 they started making clearance on payment of duty on PPRF yarn under protest.3. Thereafter, in October 1978 the appellant filed...
...Empire Industries Ltd. v. Union of India (1985) 3 SCC 314 (SCC at p. 332, para 34), it has been held as foll...(2002) 5 SCC 167, (2002) 143 ELT 3 it has been held that assembly of imported kits amounts to manufacturing. Further, in the case of...Order1. These appeals are against the order dated 14-3-1995 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (for short CEGAT...
...) 3 SCC 314, 1985 Supp (1) SCR 292 and M/S Ujagar Prints v. Union Of India . 1986 Supp SCC 652. In the instant case it...35-P of the Act.3. It appears that there is distinction between a tow and staple fibre. The Ministry of Finance (Department of Revenue's) circular indicates as follows...“manufacture”. See in this connection Empire Industries Ltd. v. Union of India (1985...
...degree of any unforeseen or unforeseeable financial burden imposed for the past period. (1985) 3 SCC 314, (1989) 3 SCC 488.... (1985) 3 SCC 314 at pp. 341-42”31. As we have said, Mr Salve relied on...the observations of Beg, C.J in Madan Mohan Pathak v. Union of India (1978) 2 SCC 50, (1978) 3 SCR 334 SCR at p. 344 as...
...India (1985) 3 SCC 314, AIR 1986 SC 662 it was observed that manufacture is complete as soon as by the application of one...(1989) 3 SCC 488, AIR 1989 SC 516 follow...17-11-1980
1-8-1985 to 31-1-1989
Rs
2,41,333.98
11-1-1990
1-2-1989 to 31-3-1989
Rs
64,666...
...(1989) 3 SCC 488 [for short “Ujagar Prints (2)”], Ujagar Prints (3) v. Union of India (...(3) (1989) 3 SCC 531 as also the ratio of S. Kumars (...Industries (1985) 3 SCC 314 it was...
...India (1985) 3 SCC 314, 1985 Supp (1) SCR 292. It was observed therein that manufacture is complete as soon as by the application of one o...aforesaid Empire Industries case (1985) 3 SCC 314, 1985 Supp (1) SCR 292. Learned counsel drew our attention to the decision of this Court in...1980 Supp SCC 174, AIR 1980 SC 1227, (1980) 3 SCR 1271 and the...
...legislation. In Empire Ind. Ltd. (1985) 3 SCC 314 this Court observed:‘… not only because...circumstances of the present case, this Court in Empire Ind. case (1985) 3 SCC 314 held that the retroactivity of the amending provisions.... Asstt. Collector of Customs & Central Excise 1995 Supp (3) SCC 429 decided by a Bench of three learned Judges...
...‘Empire Industries Ltd. v. Union of India’ reported in (1985) 3 SCC 314 : AIR 1986 SC 662 : 1985 (2...not justified in dispensing with cash deposit and in passing an order directing the appellant to furnish security.3. All that the Hon'ble Supreme Court has held in the aforesaid judgment...
.... . 1994 Supp (3) SCC 662, (1994) 74 ELT 492 Laminated Packings (P) Ltd. (1990) 4.... “Manufacture” came up for the consideration of the Constitution Bench in Ujagar Prints v. Union of India (1989) 3 SCC 488, (1988...Excise Tariff Act, 1985 which reads as “audio cassettes”. Though the appellant is not required to pay central excise duty on pre-recorded cassettes by virtue of exemption provided by Notification No...
...Empire Industries Limited v. Union of India 1985 3 SCC 314 their Lordships of the Supreme Court have pointed out that interim orders....2. The learned counsel for the Petitioner Sri Malla Reddy submits that these security guards were not on duty when the Ghee tins were lost.3. In my view, this is a matter...
...) State of Rajasthan v. Swaika, (1985) 3 SCC 217 and (2) Empire Industries Ltd. v. Union of India...) 3 SCC 217.5. On the basis of the Empire Industries case, 1985 (20) ELT 179 : (1985) 3 SCC 314, we also feel that the Court should refrai...Excise (Appeals) is here at Calcutta and appeals are pending, so this Court will have jurisdiction.3. We feel on the basis of the determinations of the Supreme Court in the case of (1...