Commissioner Central Excise Delhi-Iii v. M/S Sarita Handa Export Pvt. Ltd.
!"#"$%&'(
) *#+#
! " !#$% &'( &%# !#$% &'( # #)'
"
)*
+
, *
+
,-. ( , +
-
./01/20
#.3/.+1/21 4* ,
5 (
( 4,
6+ $ ( 4,
$7 -
+
8-,4
9, +
8"
67:
, , ,+ , + -
+ , 3 +
, 1//0 -+ , 2//;
, $ $
+ , *< 67:
+ , . , 3+ #=( , 1//0< 67 :
8 - *
4* 4
8 + , , 20+
, 1//0
-8
< (, -
-
+,
4*
(- ,+ , 8 *
// , + , *(
>,
- , *
(
-- - 4*
>,
-, *
+
4+ ( 4,
(( 4,
8 + - >, - +%4 *- ,
='+
1//?61.@7 (3206%7
-, +
=
1/2/61@07 (02A6 7 %4 *-, '+ =
1/2261A/7 (121
+ 4*
, + ,+ * , +
- >, - +
-, *"#0,0 # - 12# # #+3*
.
+
4+ $4 , ,
88 &, *21 1/23 4* - +
8- "
$$:+
,
9, * 4* >, - + -, +&,
,
%4 *$'+ =
$61/2261A/7 (12178 4 4*
,
/0/01/21 (
- * $$ ,
+ + 8
>, -
+%4 *-,
-
,
6, 88 4* ( 4,
8 ,
4*$4 , ,
/4/ ! ,
*4 - 4*$4 , , >, - +%4 *- ,
-,
4,
- - +
8 +
*,4
9, +
8
( - * ,-
,,
&'( * 5
: B-
C# :
"
C#