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239-2
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
KHANNA PAPER MILLS LTD.
ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX....
****
SANJEEV PRAKASH SHARMA, J.(Oral)
For order, see detailed judgment of even date passed in
titled as Khanna Paper Mills Ltd.
Commissioner of Income Tax...
SANJEEV PRAKASH SHARMA, J.(Oral)
For order, see detailed judgment of even date passed in CWP-
Khanna Paper Mills Ltd. Versus Assistant/Deputy
1, Amritsar.
(SANJEEV...
....-LB)]. instead of noting the above judgment of the Larger Bench, the Tribunal has relied upon the judgment in the case of CCE and-S.T., Ludhiana v. Khanna Paper Mills Ltd. [ (Tri.-Del.)]. He submitted...covered by the Larger Bench judgment in the case of Kumar Arch. Tech Pvt. Ltd. (supra). Instead the Tribunal has erroneously relied upon the judgment in the case of Khanna Paper Mills Ltd., which...be paid for the third time when inputs are supplied by 100% EOU to DTA. The said issue stands covered by the judgment in the case of Kumar Arch Tech Pvt. Ltd. v. CCE, Jaipur-H [ (Tri...
...142 (Tri.-Chen.). He further submitted that the said decision was followed in the case of CCE v. Khanna Paper Mills Ltd., 2015 (326) ELT 167 (Tri.-Del...(Tri.-Bang.), C.C.E. & S.T.-Ludhiana v. Khanna Paper Mills Ltd. ., 2013 (296) E.L.T. 142 (Tri.-Mad.)”.5.2...Paper Mills Ltd., 2015 (326) ELT 167 (Tri.-Del.), wherein it was held that the credit is available on CVD component.3. The Ld. AR, Shri K.P. Muralidharan, AC...
....3. The basic dispute is whether three manufacturing facilities of the respondent namely M/s. Khanna Paper Mills Ltd., are to be treated as three different factories as claimed by the...of the three manufacturing facilities. Satya Paper Mills, a partnership firm set up a unit in 1981 to manufacture writing and printing papers and in October, 1985, the said Satya Paper Mills was taken over by M/s. ...was incorporated as a company on 2-2-85. M/s. Khanna Paper Mills Ltd. started a manufacturing facility to manufacture high quality duplex board in March...
...Paper Mills Ltd. & Ors. …Respondents
Present:
Appellant:
Respondent: Mr. Puneet Bali, Sr. Advocate with Mr. Nitin...Appeal (AT) No.82 of 2024 & I.A. No.2378 of 2024
In the matter of:
Renu Khanna & Anr. …Appellants Vs.
Khanna...Counsels. At the present moment, the issue which was pressed was qua the removal of Smt. Renu Khanna from the directorship of the Respondent No.1 Company. There exists an interim Order dated...
...clearances has been considered by this Tribunal in the case of Jai Corp. Ltd. (supra) and also in the case of C.C.E. & S.T., Ludhiana v. Khanna Paper Mills Ltd. - 2015 (326) ELT...contention that the issue is settled in their favour by the decision of this Tribunal in the case of Jai Corp. Ltd. v. C.C.E. & S.T., Vapi - 2015 (315) ELT 489. Also, on the...
.... Khanna Paper Mills Ltd. reported in 2009 (93) RLT 135 (CESTAT, Del) is applicable to this case? (ii) In the...
...
1.
KHANNA PAPER MILLS LTD.
ASSISTANT/DEPUTY COMMISSIONER OF INCOME
AMRITSAR
2....
KHANNA PAPER MILLS LTD.
ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CIRLCE
AMRITSAR
CORAM: HON'BLE MR. JUSTICE SANJEEV PRA...
...counsel has placed reliance on the decisions of the Supreme Court in CHARANJIT KHANNA AND ORS. VS. M/S KHANNA PAPER MILLS LTD. AND ORS...
...APPLICATION NO. 640 OF 2024
IN
CC/9/2012
1. KHANNA PAPER MILLS LTD
1 ATEHGARH ROAD AMRITSAR PUNJAB...
AMRITSAR
PUNJAB ...........Appellants(s) Versus
1. UNITED INDIA INSURANC CO. LTD
DIVISIONAL OFFFICE NO. 1, 3- MADAN...
...pollution being caused by dyeing units on the Airport Road at Amritsar and other factories such as M/s Khanna Paper Mills, etc. on Majitha Road and Verka alongside Tung Dhab Drain at Amritsar in...Paper Mills Ltd., Village Nangli, Fatehgarh Churian Road, Amritsar, the name of which is mentioned in the application is discharging its treated trade effluent @ 10276 KLD into Tung Dhab Drain with the...again been given an opportunity of personal hearing before the Competent Authority of the Board on 05.01.2021.
11) That the paper manufacturing unit namely M/s Khanna...
...
Khanna Paper Mills Ltd ……Respondent
Khasra No. 93/3, 93 & 93/5, Village, Nangli,
Fategarh Road,
Amritsar, Punjab...,
Ludhiana, Punjab
VERSUS
Khanna Paper Mills Ltd ……Respondent
Khasra No. 93/3, 93 & 93/5, Village, Nangli...per below Table-A and four Bills of Entry as per below Table-B for import of waste paper at the port of import INSGF6:
Table-A...
...Charanjit Khanna v. Khanna Paper Mills Ltd. (since reported in Company Appeal No. 9 (SB), of 2011, on April 20, 2011) [2011] 164 Comp Cas 315...Khanna v. Khanna Paper Mills Ltd., [2011] 164 Comp Cas 315 (Delhi) certain new facts which were not within the knowledge of the...
...
231 CWP-11697-2020 Date of decision: 28.02.2023 M/S KHANNA PAPER MILLS LTD.. …. Petitioner Versus
...of GST, it was registered under the Central Excise Act, 1944. The petitioner-Company is manufacturing paper, paper board and newsprint which used to fall under Chapter 48 of the First Schedule to the...a result of the same, a quantity of 17,384 MTs of Work in Progress (WIP) material in the grade paper, paper board and newsprint, among other materials was completely
1 of 4...
...2005(89)ELT139(Tri.) which stands confirmed by the Honble Supreme Court. Ld. Advocate has made reliance on the following decisions :- i) Khanna Paper Mills Ltd. reported in 2011...(273)ELT149(Tri.) held that valid DEPB scrip used for import of goods no reason for demand of duty or confiscation or imposition of penalties. ii) Binani Cements Ltd. reported in 2008...exporter/transferor no allegation of any misstatement or suppression of facts against importer extended period of invokable. iii) DSM Anti-Infectives India Ltd. reported in 2009(246...
...order is to be circulated to the Department Authorities? C.C.E.,& S.T.-Ludhiana Appellant Khanna Paper Mills Ltd. Respondent Appearance: Present for the Appellant: Shri R.K...Notification No. 23/2003-CE dated 31.3.2003.
3. The respondents are engaged in manufacture of paper & paper board and are also availing Cenvat credit of the duty paid on inputs and...capital goods. They purchased input, viz; petroleum coke from Reliance Industries Ltd, Jamnagar , a 100% EOU, paying duty under Sr. No. 2 Notification No. 23/2003-CE dated 31.03.2003. Pursuant to an...
...(Tri.Mum) Shreya Pets Pvt. Ltd. 2009 (240) ELT 408 (Tri, Bang.) CCE vs Khanna Paper Mills Ltd. 2015 (326) ELT 167 (Tri. Del.) The observations made in the..., M/s Reliance Industries Ltd., had paid the duty at full rate without availing the benefit of Notification No. 23/2003 and thus, the provisions of Rule 3(7) (a) of Cenvat Crdit Rules...invoices and thereafter, come to the conclusion. 7. In this regard the appellant have cited following case laws. Emcure Pharmaceuticals Ltd. 2008 (2250 ELT 513...
...(Tri.Mum) Shreya Pets Pvt. Ltd. 2009 (240) ELT 408 (Tri, Bang.) CCE vs Khanna Paper Mills Ltd. 2015 (326) ELT 167 (Tri. Del.) The observations made in the..., M/s Reliance Industries Ltd., had paid the duty at full rate without availing the benefit of Notification No. 23/2003 and thus, the provisions of Rule 3(7) (a) of Cenvat Crdit Rules...invoices and thereafter, come to the conclusion. 7. In this regard the appellant have cited following case laws. Emcure Pharmaceuticals Ltd. 2008 (2250 ELT 513...
...OF 2012
1. KHANNA PAPER MILLS LTD.
Fatehgarh Road, Amritsar PUNJAB (INDIA) ...........Complainant(s) Versus
1. UNITED INDIA INSURANCE CO...demanded and were awaited receipt from the complainant. The letter dated 15.11.2008 is extracted herein under:-
"Dated :15/11/2008 M/s Khanna Paper Mills Ltd.,
...
"To, Mr. V.R. Sinha DGM (Utility) Khanna Paper Mills Ltd Amritsar
Subject: Te...
..., Vapi [ (Tri. - Ahmd.)] and CCE&ST, Ludhiana v. Khanna Paper Mills Ltd. [ (Tri.-Del.)].6. Another reason for denying credit is that the appellants did...., dated 31-1-2005, it is clearly provided that Cess could also be debited from DEPB Scrip.7. The Tribunal in the case of Seshasayee Paper and Boards Ltd. v. CCE...Tribunal while considering the exemption under Notification No. 23/2003-C.E. (S. No. 2) and the eligibility of credit on Education Cess thereunder, in the case of CCE, Chennai v. Jumbo Bags Ltd...