Commissioner Of Central Excise And Service Tax Adjudication, New Delhi v. Samit Enterprises Pvt. Ltd. Gurgaon

  
 

      
  

    !"#"$%&%'()*


 



   

  



     

!

"# 

$ 

%$&' (%)*! &$ +,-
 +. /,&$ &-!

(%0*! &$ +,-
 ($$( -"( "-!!

   ' &  "1

 

&   

&  * 

 

  

+

,-



  


    45" 


 

   3677 8  9:

 );   

  <4  =  

# 

 

 >> >?3@   4

 21


 
 

 A    

 2

  

    

 B5@53CB>?34 

#

# 2

D  

  

'

E8; F

  

 

   

 1 

G

 

   1  -  

  2      1 

 2 



..



  

 2     - 8; F

 E 

2 I    2 #  

  #

   #  

 

 

 =  

  H 8; F

 

   - $  21

 # 

 - 21  -   HI >

,     

# 2   

  

   

  1 2  # #

  

 2 1 



 #

 

    





 

B

2



 



  2

  
     45!8>; 

 

-   2  

     45! 

     '

E  45!



  
 J 83;





  


9 ;

1 #

 (#
  9 8;



    45"' 



  .). 8;         45" 21

 

 2

2

 - 1  + 1 >??4K 8;         45(  1               



   21   2



## 

# 

#

 (#
    2



  
 K  82;

1 

 2

 

 

 

  2

 

 2



# # 

#

  

1 D

# 

 

 

 1   

 

  #

  



8>; =

  





 

 

1 D

# 

 

   1 

 

  

 

2 1   2 1  #

 



I 4

-  

2  

 2



     





./.



2

2

  


  

 

-

 2  

G 

     

8+. /,&$ &-!;

+," 4?

?3 >?36  8($$( -"( "-!!;

/ +,"


  

 $

'

. B