...[Order]. - A Show Cause Notice was issued to M/s. Southern Structurals Ltd., Madras and the Chief Mechanical Engineer, Cochin Port Trust on the ground that M/s. Southern...Section 11A of the Central Excises & Salt Act, 1944 from M/s. Southern Structurals Ltd. Besides, they were also required to show cause as to why the Gantry Cranes should not be confiscated and...why penalty should not be imposed on them.2. The basis of the allegation is that the cranes erected in Cochin Port Trust premises by M/s. Southern Structurals Ltd. could...

...Commissioner of Central Excise, Chennai IV) M/s. Southern Structurals Ltd. Appellant CCE, Chennai IV Respondent Appearance Shri P.C. Anand, Chartered Accountant for the Appellant Shri B. Balamurugan, AC...

...Apex Court judgment in the case of Commissioner of Central Excise, Tamil Nadu vs. Southern Structurals Ltd. reported in 2008 (229...such inspection fee shall form part of assessable value. 2. Ld. Counsel says that Larger Bench in the case of Commissioner of Central Excise, Raipur vs. Bhaskar Ispat Pvt. Ltd...in the assessable value. 4. Replying to the contention of Revenue, Ld. Counsel submits further says that the decision of the Tribunal in Hindustan Gas and Industries Ltd. vs...

.... Singh relied on the decision of the Honble Supreme Court in the case of CCE, Tamil Nadu vs. Southern Structurals Ltd. -2008 (229) ELT 487 (SC), and submits that Rs.... Aastha Gupta, ld. Advocate for the appellant submits that as per the ratio in the case of CCE, Ahmedabad-II vs. Lubi Submersibles Ltd. 2015 (317) ELT 299 (Tri. Ahmd...

....2. On the other hand, ld. DR for the Revenue, Sh. G.R. Singh relied on the decision of the Hon’ble Supreme Court in the case of CCE, Tamil Nadu v. Southern Structurals Ltd. - (S.C..., Ahmedabad-II v. Lubi Submersibles Ltd. - (Tri.-Ahmd.), the excise duty is not applicable on the goods inspected by the agency of the buyer, so the charges of Rs. 12,450/- is illegal...

...held in the case of Southern Structurals Ltd. v. CCE, Chennai-II reported in (T) = 2002 (52) RLT 334. He therefore, prayed for dismissal of the appeals...inspection charges paid to RITES by the Railways are not includible in the assessable value. We also take note of the fact that the South Zonal Bench in the case of Southern Structurals Ltd. v...of the buyer is not includible in the assessable value in terms of Section 4 of the Act, (ii) in the case of Sunrise Structurals & Engg P. Ltd. v. CCE, reported in wherein it was...

....-Mumbai)(iii)     M/s. Southern Structurals Ltd. v. CCE, Chennai II - (Tri.-Chennai)(iv)    CCE, Jaipur II v. M/s. A. Infrastructure Ltd. - 2003 (16...value.(i)       M/s. Choksi Tube Co. Ltd. v. CCE Ahmedabad, (Tri.-Del.)(ii)      M/s. Sunrise Structurals & Engg. P. Ltd. v. CCE, Nagpur - (Tri.../s. CIMMCO Ltd. - 1996 (84) E.L.T. 167 (S.C.) has upheld the Tribunal Order Nos. 296-301/94-A, dated 19-10-94 reported in (Tribunal), holding that inspection charges incurred by the...

...Excise & Customs, Navi Mumbai [2006 (195) ELT 194 (Tri.-Mumbai)] and Commissioner of Central Excise, Tamil Nadu v. Southern Structurals Ltd [2008... Excise, Tamil Nadu v. Southern Structurals Ltd [2008 (229) ELT 487 (SC)], which approves of the decision of the Tribunal in Southern Structurals Ltd v. Commissioner of...Central Excise (Appeals), Mumbai Zone - I.] Lalit Pipes & Pipes Ltd … Appellant Survey No. 77, Village: Varaskol, Near: Khardi Railway Station (CR), Tal. Shahapur...

...argues in support of the appellate Commissioners view and further relies on CCE, Tamil Nadu Vs. Southern Structurals Ltd. 2008 (229) E.L.T. 487 (S.C) and CCE...Ltd. (Sigma, for short) and supplied to the latter during the period from April 2000 to March 2003. The respondent had paid duty on the goods so supplied to Sigma on the basis of the price agreed to...the latter allowed the same in the light of the Honble Supreme Courts decision in the case of VST Industries Ltd. Vs. Collector of Central...

...Speaking/Non speaking order / S. VAIDYANATHAN, J. The Secretary Industries Department, Government of Tamil Nadu & Chairman and Managing Director of Southern Structurals Ltd., St.George Fort, Chennai 600 009. 18.03.2021 / ...not have slept over the matter and waited for receipt of the principal amount till 12.12.2020. Admittedly, the respondent Industry namely, Southern Structurals Limited was already closed due to...

...cent. -do-”5. Learned counsel for the Revenue, after adverting to the above features of the agreement, very much relied on the decisions in Addl. CIT v. Southern Structurals Ltd., [1977.... Southern Structurals Ltd., [1977] 110 ITR 890 (Mad), very much relied on by learned counsel for the Revenue, we must state...wagons”,(emphasis supplied).15. It cannot be said that the collaboration agreement in Addl. CIT v. Southern Structurals Ltd., [1977...

...CIT v. Southern Structurals Ltd., [1977] 110 ITR 890. The assessee in that case had entered into an agreement with a British company not only for...methods of production and in addition in case of Daimler Benz the payment was for the use of the trade name. The decision in the case of Southern Structurals Ltd., [1977] 110 ITR 890...October, 1955, and 11th April, 1956. The assessee-company, M/s. Tata Locomotive and Engineering Co. Ltd. (hereinafter referred to as “Telco”) had entered into an agreement with M/s. Daimler Benz, according...

...Industries, Fort St. George, Chennai 600 009. 2. The Chairman and Managing Director, IC, Southern Structurals Ltd., Pattabiram...Structurals Ltd., Pattabiram, Chennai 600 072. ... Respondents Writ Petition filed under Article 226 of the Constitution of India praying for...Tamil Nadu, rep. by the Principal Secretary, Department of Industries, Fort St. George, Chennai 600 009. 2. The Chairman and Managing Director, IC, Southern...

...(152) ELT 387 (Tri-Mumbai) (iii) M/s Southern Structurals Ltd. Vs. CCE Chennai II 2002 (146) ELT 678 (Tri-Chennai) (iv) CCE Jaipur II Vs...Tube Co. Ltd. Vs CCE Ahmedabad 2003 (153) ELT 178 (Tri-Del.) (ii) M/s Sunrise Structurals & Engg. P. Ltd. Vs. CCE Nagpur 2003... (i) The Honble Supreme Court of India in case of Collr. of C.E. Jaipur Vs M/s CIMMCO Ltd. 1996 (84) ELT 167 (SC) has upheld the Tribunal Order Nos. 296-301/94-A, dt...

...this court that the entire payment was allowable as a revenue expenditure.12. In Addl. CIT v. Southern Structurals Ltd., [1977...the expenditure claimed.13. The cases discussed above exemplify the two terminals between which such cases fall. The case of Southern Structurals Ltd., [1977...manufacture and sale of Morganite Volume Controls. It wanted to manufacture carbon tracks and switch parts and assembling switches in India. M/s. Morganite Registers Ltd. is a company incorporated under...

...Southern Structural Staff Union representing 250 of the 1600 workmen employed in Southern Structurals, Ltd., respondent 1, in this petition.2. Southern Structurals, Ltd., which was...posts and are not entitled to invoke Art. 311 of the Constitution is well-settled by the decision of the Supreme Court in the case of Dr. S.L Aggarwal v. Hindustan Steel, Ltd...

...Southern Structurals Staff Union v. Southern Structurals Ltd. (1994) 81 Comp Cas 389 (Mad) at pp. 395D-396F the High Court held as follows...shares.50. A similar question came up for consideration before the Madras High Court. In Southern Structurals Limited, the State of Tamil Nadu had acquired over 99% of...the Global Advisor. The lowest bid of M/s Jardine Fleming Securities India Ltd. was accepted and approved by the Cabinet Committee on Disinvestment on 9-3-1999. The Cabinet Committee on Disinvestment...

...Union (REGD.) Vs. UOI, 2002 2 SCC, Southern Structurals Staff Union Vs. Southern Structurals Ltd., (1994) 81 COMP CAS 389 (MAD), Rustom Cavasjee Cooper Vs. UOI, SCC AT P. 294, Fertilizer Corpn...

...(Tribunal-Delhi) and Commissioner of Central Excise, Tamil Nadu Vs. Southern Structurals Ltd. reported in 2008 (229) ELT 487 (SC). 5. Heard the parties...Development Corporation Ltd. Vs. CCE, Calcutta reported in 1996 (85) ELT 58 (Tribunal), which has been affirmed by the decision of the Honble Apex Court in the case of Hindustan...Development Corporation Ltd. reported in 1996 (86) ELT A-162 (SC), in the case of Shree Pipes Ltd. Vs. CCE reported in 1992 (59) ELT 462 (Tribunal...

...)(iii)    M/s. Southern Structurals Ltd. v. CCE, Chennai-II - (Tri.-Chennai)(iv)    CCE, Jaipur-II v. M/s. A. Infrastructure Ltd. - 2003 (16) E.L.T. 549 (Tri.-Del....(i)      M/s. Choksi Tube Co. Ltd. v. CCE, Ahmedabad, (Tri.-Del.)(ii)     M/s. Sunrise Structurals & Engg. P. Ltd. v. CCE, Nagpur - (Tri.-Mumbai.... Luby Submersibles Ltd. was dropped by the adjudicating authority. The issue involved in these proceedings is whether Pre-Delivery Inspection (PDI) charges recovered by the respondent for conducting...