REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF CENTRAL EXCISE Appellant

V/S

Auro Weaving Mills Respondents

Referred Judgements :-

NAVNIT LAL C. JAVERI V. K.K.SEN [REFERRED]
UNION OF INDIA AND OTHERS VERSUS ARVIVA INDUSTRIES INDIA LIMITED AND OTHERS [REFERRED]
ELLERMAN LINES LIMITED VS. COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA [REFERRED]
K P VARGHESE VS. INCOME TAX OFFICER ERNAKULAM [REFERRED]
RANADEY MICRONUTRIENTS VS. COLLECTOR OF CENTRAL EXCISE [REFERRED]
COLLECTOR OF CENTRAL EXCISE BOMBAY VS. JAYANT DALAL PRIVATE LIMITED [REFERRED]
COLLECTOR OF CENTRAL EXCISE BOMBAY VS. KORES INDIA LTD [REFERRED]
COLLECTOR OF CENTRAL EXCISE PATNA VS. USHA MARTIN INDUSTRIES [REFERRED]
PAPER PRODUCTS LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED]
UNION OF INDIA VS. AZADI BACHAO ANDOLAN [REFERRED]
COMMISSIONER OF CUSTOMS CULCUTTA VS. INDIAN OIL CORPORATION LIMITED [REFERRED]
DABUR INDIA LTD. VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED]

JUDGEMENT

(1.) Since common question of law and fact arise for consideration in these petitions, therefore, they were heard together and are being disposed of by way of this judgment.

(2.) As the petitioner does not dispute the entitlement of the respondent(s) (hereinafter referred to as the assessee) to the refund of excise duty, but has only contested the mode and manner of such refund, therefore, the seminal issue in all these petitions is whether the rebate claims of the assessee (s) were to be allowed in cash or sanctioned by way of re-credit.

(3.) However, before answering the question, brief facts as necessary for the disposal of these petitions may be noticed.

Click here to view full judgment.

COMMISSIONER OF CENTRAL EXCISE Vs. AURO WEAVING MILLS

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address