← Library
High Court of Punjab and HaryanaCEA/54/2017dismissed

Pr. Commissioner Of Central Excise And Service Tax, Ludhiana v. M/S Hero Exports

2018-05-09Mr. Justice Ramendra Jain,Mr. Justice Avneesh Jhingan1 pages



          !

  "#$ %$&'(')*+,

')&'-".//'((')$ $)#". 0&'($$1'&$"0234%5'")" --$..")#    6   7($0-#(234%5'")"

 $(-)%$)#   *  83   3  83   93

$($)#* ":$)%$9(5'2%1&"#$2 #5$"--$..")#   

32* 5$  $1$)4$  '(  ')  "--$".  ";"')(#  #5$  %$ -"(($%  <=  #5$ 4(#/(20&'($$1'&$"0--$.."#$'<4)".2$>$.5'

(5#?

#5$  8'<4)".8!  ')  --$".    7

7  <=  "'(');  #5$  ..>');

(4<(#")#'".@4$(#') .">*?

AB5$#5$#5$$(-)%$)#&")<$$0#$)%$%#5$<$)$ '# ))-"=/$)#  ')#$$(#)#5$'$;4."'#="1"'.$%$)1"#$%'#')&)#"1$)#') ##5$-1'(')(  4.$ #5$$)1"#$%'# 4.$(")%') ';)")&$##5$.">."'%%>)<=#5$)8<.$4-$/$4#')#5$ &"($ )%?>'

#3"<"#'$(3#%$-#$%"(C D!3E

!FGH 3$")$%&4)($. #5$"--$..")# "'.=(4</'##$%#5"##5$).= '((4$&)('%$$%<=#5$'<4)".')-""(")%D #5$'/-4;)$%%$'( -$#"')');#&5";$ ')#$$(# /#5$"(($(($$")%#5$"/4)# ')#$$(# '(/$$.=22E,7?5$("/$<$');<$.>#5$.'/'#-$(&'<$%<=#5$ $)#"."% 0&'($")%4(#/(2')&'&4."%"#$% 2#5$ -$($)#"--$".'(%'(/'(($%"()#/"')#"')"<.$ C 3F    C 93F +,   (5"/(5$   B5$#5$(-$"I');7$"()$% * $(7 B5$#5$$-#"<.$ *$(7 Shamsher Singh 2018.05.23 12:06 I attest to the accuracy and authenticity of this document Chandigarh