M/s. Pahwa Chemicals Pvt. Ltd. VS. The Commissioner Of Central Excise, New Delhi

Supreme Court of India

Case Law No.2350, Reporting JudgeS. N. Variava,dr. Ar. Lakshmanan

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M/s. Pahwa Chemicals Pvt. Ltd. VS. The Commissioner Of Central Excise, New Delhi

CASE NO.: Appeal (civil) 2350 of 2002

PETITIONER: M/s. Pahwa Chemicals Pvt. Ltd.

RESPONDENT: The Commissioner of Central Excise, New Delhi

DATE OF JUDGMENT: 24/02/2005

BENCH: S. N. Variava,Dr. AR. Lakshmanan & S. H. Kapadia

JUDGMENT: J U D G M E N T

WITH

CIVIL APPEAL NO. 406 OF 2004

S. N. VARIAVA, J.

Civil Appeal No. 2350 is filed against the Judgment dated 19th July, 2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short `CEGAT') and Civil Appeal No. 406 of 2004 is filed against the Judgment dated 25th June, 2003 passed by CEGAT. Both these Appeals can be disposed off by this common Judgment as the parties are the same and the question involved is the same.

Briefly stated the facts are as follows: The Appellants are engaged in manufacture of Textile Printing Adhesives falling under Chapter Heading No. 3402 of the Central Excise Tariff Act, 1985. The Appellants were claiming benefit of Notification No. 1 of 1993 a...

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