← Library
High Court of Punjab and HaryanaCEA/22/2017dismissed

Commissioner Of Central Excise, Gurugram-I v. M/S Suzuki Motorcycle India Private Limited.

2018-07-19Mrs. Justice Anita Chaudhry,Mr. Justice Ramendra Jain3 pages

Sumit Gulati 2018.07.24 15:38 I attest to the accuracy and authenticity of this document chandigarh

  

         

    

     

 

    

! "

#



 

                



 

 





  

 

          $%&%&'('))*'+','%(&--$*./0*/0'-*0 12)'&&*034 -$* 5&-.6&78%&*9*/:%8*&'7))*++'-*/%35('+ $'(0%,'/$;<./ &$./-=-$*/%35('+=>','%(&--$*./0*/)'&&*0%())*'+.!?21?!@ /'%&%(,-$*<.++.A%(,&53&-'(-%'+B5*&-%.(&.<+'A C;%> D$*-$*/-$*/*&).(0*(-%&*(-%-+*0-.':'%+   8/*0%-.('88.5(-.<*/:%8*'7)'%0.((&5/'(8* */:%8*  '/0*(%(,  */:%8*  *-A./E  *-*8-%.( */:%8* '().A*/*/:%8*7)./-*/:%8* *)'%/9

'%(-*('(8**/:%8*'(0.<-A'/**/:%8*A$%8$$':* (.(*75&A%-$-$*6'(5<'8-5/%(,34-/*'-%(,-$*&'6* '&%()5-&*/:%8*&F

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

H/*'0A%-$)/.:%&.-.*8-%.(;>9 *8-%.(.<-$* *(-/'+78%&*8-HHF ;:> D$*-$*/-$*/*&).(0*(-$'&/*(0*/*0-$*6&*+:*&+%'3+* -.)*('+-45(0*/ 5+*?.<-$*   /*0%- 5+*& H/*'0A%-$*8-%.( .<-$* *(-/'+78%&* 8-HHF ;:%> D$*-$*/%(-*/*&-+*:%'3+*'--$*'))/.)/%'-*/'-*%&'+&. /*8.:*/'3+*</.6-$*6.(-$*%('06%&&%3+*   8/*0%-5(0*/ 5+*H.<-$*   /*0%- 5+*& H/*'0A%-$*8-%.(.<-$* *(-/'+78%&* 8-HHFI D$*(-$*8'&*A'&+%&-*0.( '4H +*'/(*08.5(&*+

@ <./-$*)'/-%*&&.5,$--%6*-.'))/%&*-$%& .5/-'3.5--$*-'7*<<*8- %(:.+:*0%(-$*'))*'+ *'/(*08.5(&*+<./-$*'))*++'(- *:*(5*&536%--*0-$'-%( -$*)/*&*(-'))*'+-$*'6.5(-%(:.+:*0%&H1@2?!(-*/6&.<-$* (&-/58-%.(&%&&5*034-$* *(-/'+.'/0.<(0%/*8-'7*&9 5&-.6& 0'-*01 -$*6.(*-'/4+%6%-<%7*0<./<%+%(,'))*'+&%(-$*%,$

.5/-&-'(0&/'%&*0-. ?+'E$&A$%8$%&'))+%8'3+**:*(%()*(0%(, 8'&*& &-$*'6.5(-.<-'7%(:.+:*0%(-$*)/*&*(-'))*'+%&+*&& -$'(?+'E$&-$*&'6*%&0%&6%&&*0'&(.-6'%(-'%('3+* .(&*B5*(-+4 -$*'))+%8'-%.(<./8.(0.('-%.(.<0*+'4%(/*<%+%(,-$*'))*'+%&'+&. 0%&6%&&*0       !  5+4

   5+'-%  !  D$*-$*/ *)./-'3+*  *& D$*-$*/)*'E%(,!

*'&.(*0  *&!.