List of Cases. Abbot v. Sullivan, 1952(1), K.B., p Ashok Kumar v. Commissioner of Central Excise Jaipur, 1998, ELT, p 548.

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1 List of Cases Name of the Case Page No. A.M. Mani v. State Electricity Board, AIR, 1968, Kerala, p 76. A.K. Yadav v. State of Haryana, 1985(4), SCC, p 417. A.V. Venkateshwaran v. R. S. Wadhwani, AIR,1961, SC, p Abbot v. Sullivan, 1952(1), K.B., p Ashok Kumar v. Commissioner of Central Excise Jaipur, 1998, ELT, p 548. Attorney General of British Columbia v. Kingcome Navigation Co. (1934) A.C. p ,251 B.I.C. v. State of Bihar, 1955(2), SCR, p Basheer Ahammed v. Collector of Custom & Central Excise, 1992, ELT, p 583 Kerala Bhanwar v. Kishori, 1977, Cr. L. J., p 1435 (Rajsthan). Bharti Airtel Ltd. v. Commissioner of Customs, 2009 (237), ELT, p 469. Bhopal Sugar Industries Ltd. v. STO, AIR, 1967, SC, p 549. Bin Sabt Jewellary v. Commissioner, 2000(120), ELT, p 169 (Tri.) , Board of Education v. Rice, 1911, AC, p Kuyalal v. Commissioner of Central Excise,2003, ELT, p 62 (Mad). C.V. Steels Ltd. v. Commissioner of Central Excise, 2003, ELT, p 451 (Tri.)

2 Chottabhai v. Union of India, 1962, SCR Supl., (2), p Coffee Board v. Joint Commercial Tax Officer, 1969(3), SCC, p 349. Collector of Central Excise Allahabad v. Technical Associates, 2000, ELT, p 133(Tri. Delhi). Collector of Central Excise v. Chemphar Drugs and Liniments, 1989, ELT, p 276(SC). Collector of Customs v. Ganga Setty, AIR 1963, SC, p Colourtex v. Union of India, 2010(257), ELT, p 14(Gujrat). Commissioner of Customs Chennai v. Anz Overseas, 2000, ELT, p 804(Tri. Madras). Commissioner of Central Excise and Customs v. Chandan Steel Ltd., 2009, ELT, p 716(Guj.) Commissioner of Central Excise Chandigarh v. Varinder Agro Chemicles Ltd., 2005, ELT, p 60(P&H). Commissioner of Central Excise Hydrabad v. Sri Rayalaseema High Commissioner of Central Excise v. ACE Build Pvt. Ltd., 2000, ELT, p 84(Tri. Delhi). Commissioner of Central Excise v. H.M.M. Ltd., 1995, ELT, p 497(SC). Commissioner of Central Excise v. Shree Ganesh Dying & Printing Works, (Appeal No. E/602/05) of Western Bench of CESTAT. Commissioner of Customs Chennai v. Shri Ishwar Lal C. Surana, 2000, ELT, p 547(Tri. Madras) Commissioner v. McDowell & Co. Ltd., 2005 (186), ELT, p 145 (Kar.). Commissioner v. Micro Village Communications Pvt. Ltd., 2010, ELT, p A115(Karnatka HC) , , ,

3 Commissioner v. United Telecom Ltd., 2006 (198), ELT, p 12 (Kar.). Cricket Association v. State of West Bengal, AIR, 1971, SC, p Cuddapah Spinning Mills Ltd. v. Commissioner of Customs, Hydrabad, 2008 (232) ELT, p 718 (Tri. Bang.). D.K. Basu v. State of West Bengal, 1997, SCC(1), p 416. Dhakeshwari Cotton Mills v. CIT, AIR, 1955, SC, p 65. Director of Enforcement v. MCT M Corporation (P) Ltd., 1996, RLT, p 365(SC). Easland Combines v. Collector of Central Excise, Coimbator, 2003, ELT, p 39(SC). Globe Synthetics Ltd. v. Commissioner of Central Excise, 2003, ELT, p 228 (Tri.). Gopal Pd. v. Board of Revenue, AIR, 1953,Nagpur, p , Gopalan v. State of M.P., AIR, 1954, SC, p Gujarat Ambuja Cements Ltd. v. Union of India, 2005, ELT, p 33 S.C. Gulabchand Silk Mills (P) Ltd. v. Commissioner of Central Excise, 2005, ELT, p 263(Tri.-Bang.) Gulapalli Nagashwar Rao v. Andhra Pradesh State, AIR, 1959, SC, p Gurcharan v. State, AIR, 1978, SC, p Hajari Lal Bhana Mal v. State, AIR, 1953,HP, p

4 Hari v. Ahmed Ishaque, AIR, 1955, SC, p Harsinghar Gutka Pvt. Ltd. v. Commissioner, 2008 (221), ELT, p 77 (Tri.-Del.). 109,255 Hira Lal v. State of M.P., 1988, Cr. L. J., p 457 (MP). 185 Indirect Tax Practitioners Association v. R. K. Jain, 2010, AIT, p 340(SC). J.S.Saluja v. Chief Settlement Commissioner, 1972(4), SCC, p 78. Jitendra Kejriwal v. Commissioner of Central Excise, Rohtak, 2009, ELT, p 422 (Tri.-Del). 111,256 Kalpnath Rai v. State, AIR, 1998, SC, p L. Chandra Kumar v. Union of India, AIR,1997, SC, p Laghu Udyog Bharati v. Union of India, AIR, 1999, SC, p M.P. Industries v. Union of India, AIR, 1966, SC, p 671. Mafatlal Industries Ltd. v. Union of India, 1997, ELT, p 0247 S.C. Mahabir v. State, AIR, 1958, Orissa, p Mahendra and Mahendra Ltd. v. M.R.T.P., AIR, 1979, SC, p 798. Maneka Gandhi v. Union of India, AIR, 1978, SC, p 597. Mani Subrat Jain v. State of Haryana, AIR, 1977, SC, p 276. Margra Industries Ltd. v. CCE, 2006(202), ELT, p 352(Tri-LB). 72,

5 Meenglas Tea Estate v. Workmen, AIR, 1963, SC, p Metal Forgings v. Union of India, 2002, ELT, p 241(SC). Mohan Meakin ltd. v. Commissioner, 2000(115), ELT, p 3(SC). Municipal Board v. Raja Ram, 1970, Cr. L. J., p 112 (All). Nagendernath Bora v. Commissioner of Hills Division, AIR,1958, SC, p Namboodiri v. Unni, 1975 Cr. L. J., p 751(Kerala). 184 National Fertilisers Ltd. v. Commissioner of Central Excise Chandigarh, 1983, ELT, p 2051 Nutrend Business Machines Pvt. Ltd. v. Commissioner of Central Excise, 2002, ELT, p 119 (Tri.) Orient Cable Industries v. Commissioner of Central Excise, 2003, ELT, p 658 (Tri.). P.S. Sadasivaswamy v. State of T.N., 1975(1), SCC, p 152. Pareen Swarup v. Union of India, 2008, ELT, p 210(SC) Parveen v. Gangavishindas, 1979, Cr. L. J., p 279 (Bom). Prabodh Verma v. State of U.P., AIR, 1985, SC, p 167. Prayagdas Tushnial v. Collector, AIR, 1962, Assam, p 100. Premier Irrigation Equipment Ltd. v. Union of India, 1998, ELT, p 29 (Karnatka) 107, R S Joshi v. Ajit Mills, AIR, 1977, SC, p

6 R. K. Jain v. Union of India, AIR, 1993, SC, p Ramani Kanta v. Gauhati University, AIR, 1951, Assam, p 163. Ramesh Thape v. State of M.P., AIR, 1950, SC, p 124. Rashid Ahmed v. Municipal Board, AIR, 1950, SC, p 163. Ratan Singh v. State of 11. Punjab, 1980(1), SCC, p Ridge v. Baldwin, 1964, AC, p S. Govinda Menon v. Union of India, AIR, 1967, SC, p S.P. Sampath Kumar v. Union of India, (1985 ) 4 SCC, p.458 Sadan Vikas India Ltd. V. Commissioner of C. Ex. Delhi-IV, 2009 ELT, p 322 (Tri.-Del). 214 Sahi Ram v. Avtar Singh, 1999(4), SCC, P Sanghi Textiles Processors v. Union of India, 1993, ELT, p 357(SC). Shilps Impex v. Union of India, 2004(174) ELT, p A130(SC). Shiv Seva Sadan v. Commissioner of Central Excise, Ludhiana, 2009, ELT 695 (Tri.-Del). Sinha Govindji v. Deputy Chief Controller of Imports, 1962(1), SCR, p Sirinivasa v. Radhamma, 1975, Cr. L. J., p Sita Ram Aggarwal v. Union Of India, AIR,1967,Delhi, p

7 Standard Industries v. Commissioner of Central Excise, 2000, ELT, p 59 (Tri.) State of Gujrat v. Mohanlal Jitamalji Porwal and Others, 1987, Cr. L. J., p 1061(SC). State of Kerala v. Raman, AIR,1962, Kerala, p State of M.P. v. G.C. Mandawar, AIR, 1954, SC, p 493. State of Orissa v. Doctor Binapani, AIR, 1967, SC, p Strength Hypo Ltd., 2000, ELT, p 499(Tri. Madras) 245 Sunil Gupta v. Union of India, 2000(118) ELT, p 8(P&H). Sunny Enterprises v. Collector, 1995(80), ELT, p 895(Tri.). Takshila Spinners v. Commissioner of Central Excise, 2001, ELT, p 568 (Tri.) Thomas Dana v. State of Punjab, 1999(110) ELT, p.63, SC. Travanceore Rayons v. Union of India, AIR, 1971, SC, p 862. Trilex Electric Pvt. Ltd. v. Commissioner of Customs, Bangalore, 2006 (205) ELT, p 1184 (Tri. Bang.). Turnkey Sofrware Solution v. Commissioner of Customs, 2004, ELT, p 638(Tri. Del.) Union of India v. Delhi High Court Bar Association, AIR, 2002, SC, p Union of India v. T.R. Verma, AIR, 1957, SC, p University of Mysore v. Govinda Rao, AIR, 1965, SC, p

8 Wall Street Finance Limited v. CCE Prev., 2007(), ELT, p 427 (Tri.). Western Components Ltd. v. Commissioner, 2000(115), ELT, p 278(SC)

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