← Library
High Court of Punjab and HaryanaSTA/34/2014dismissed

M/S Kapsons Electro Stampings v. Commissioner Of Central Excise And Another

2015-05-29Mr. Justice A.B. Chaudhari,Mr. Justice M.M. Aggarwal7 pages

         

  

   

      

!

   "# $ $   %& ' 

    !"

#  $% &  "

#  '# ( 

 ) ' *  +!+'

  

# '*  '+!+'   ,,,, ()*+(,(-.(  -'   + #   ./'0  !+ 

1''20  !234'  /5'$   %!+



 1  '+  '  2!23+          '      

1! %#  !6 /3+78'$#+ %& -%!

 -7#  +94 '1'+'2-7#  "'+'-7# 

'  #         '      '  $   1! 3   /

/ 1! %#!6 3 4' 6  '  #   4 +# '  8'

 -':#  4'  # 

 



            

               !

               

    

    " 

  

     # / -'    78'-7#  4''  %# 78'

 '4''7#  +   ' 8  4''  ##  '  7     #     '+  

 4'  '      7 8 4+'#+% 7 %  !# '7;4# '4''4#    < 4#'%#   +.+ <6   4'  # ''# '# #   = #+)  '+4# ' '7     

>1%   /  3  #   ' 8+ :# +?  %#++:# +# #  ' # >++6 '7 ' # +#4''++6 4

  8'   7#   '7  4'#'   ! 8+'

 4; '#    4''# 8  8%#/ <  @

.

+'

 #7' '  

./ <   /

1! %#!6<3+ 4;'%  <+ +/6  4'   -'   ##'##   4'''7  78'

   ! 8+ 

1! %#!634 78'!?# !#'8+4'   4'# +.++6'7   '% 7 844; # / +.<+.6'

 '  '    % '4    <.+<+>+>/1 3'0  ! 4'# >1 3' -%# + 

! 8+'% 

 #   >/1 3'!4 ; 4' '4 

7 8   ' %+ '   / +.<+.6  4'  8 68+# 4''+#' #   #+'  86  :#    8 # 

 >.

 < -'

    7'$ 1! 3      8 4'  87# 

 /0'! -' ; ''%4  7 7  ' # '7  4'+     7#   ''   ' 8+4?'' 7  # '# -' '' 47 4 ?'' 7  '   4  4 878'#  = '7  8# # ''+'$ 1! 3+'

 8'  # %    4 #

':#  6    # '#  -' # 474'  8  -'

 +'+ '

 '78  $A(9

. /+4''4 4'  '  7   '      '#   7     7  '  -7# 

#   8+'#   ' 7 4'78'-7#  '     ' %78'$ 1! 3 > $#  '

 ''  8#7'' #   4'78  '  4       '   #    '        ' 8   ' #'   7#   ''+' 7 ;  % 74'' #2 '4 # >+<+ .<6 =4+ 8+#7''  4  ' #'   ' 8 ''

  $ 1! 34 ?#78 8 '   ' 6 .

$#  ' #+ ''' +#'  #7'' %4   ' 87 4'  # ' '!+'4%7   8 #  '# = #+'#'  '7       #'  # +   :#    4    4'' 4#   :#   78'$#  -'#     /0'!'' !

-7#  '# ; # '## #''' 

  8 4'#'+#7?'  8 ++'' ' # 7 # -'  # 

$%!&'(  ) * 

 *        +    

            % *         

    

 "        %   $            ,*      

 

            

*   

   *    "

   

          - .      "  

         *    %   /,  ,

!

 

       "       *%   /,  * * ,

!

 *  "

                         

    #

 = ' + +'  7 8 '7 7# ' ' 4   

< >    > -'%     <13'0  !'   7 8  ##7 8++

/ 7#  +4'# ## '##' 7#    #76 1 31BBBB3 '%7     878  7 8-' # ' '   /

+'7#  4 8 # +6 ' ''# 4 8 # '  '7    ' 8+4''47   #  '!+  7 -'!?# !#'8'  '    # 7    '' 7;6 #' '   7#   '  ' 8 '    /

4  # '  !+ .

-'  $  1! 3  '+       '      ' 

    '7 4  '6       ''4 # #''  -'  4'78' 4%>++6  '+4''4 4# +   7#  '#  +6  <+ +6'# ' + '4 8  4'''   ' 8'7  #''#     <+ +6 '

    '   # 

&     0 12 223/0! 3

 

    33 /    "     3      4 "

     

    30            "     

   !3 #   *    

" * 5

 *6  *

5

 * ) *     6  *  

       

     

    

    



     "



 *"  

    "



 *"  

    3  7!37 * 

0 ,

*1889    

"  7! 37

0 9*22*222/0 3

    

0 *222 22/0    

    5 



 

0 :*;*222 22/0

   

   

 

  "   1 ,

*  <221 

             12         

     7! 3 7 6  

       #

$#  '

 '''8     )  '  #'# +'#7 ' 4 # '  7 8   4' '7%+ 7 -'$#4#     ' 4'''7 %78'#'# ' !+ 4' # '  -'#' 47 '#  % '7'#  #    '%   '7  ; C   /5'!+'$#4#  8 ' #7  :#  4   '  87' ' :# #   ! 8+'?# 4

+4

7'   < .

  '   ' $  1! 3  4      /

/+ 4

 7 '    '+:# 9

  ''

/   4'7# +'$#'  ''#7  :#  44'''7 78'

 +   '$#      6   -'#:#  '' '

+   8''7 '   '#  4#  ''' '

1 = #'# +'$#     4''  4'''7 % 4''7 6' 7  7 # + #'

   D4+    '7  #'

  

''

 4# #. 4%+4'' '7 + 78  '

 ' 7  #  # 4'  '+'' 

-' + 8+  $(2.

*(3 ()*+(,(-.(  45.)6+.7 895.47

8*67     9(.-79+