M/S Winsome Yarns Ltd. (Unit-Iii), Village Kuranwala, Barwala Road, Dera Bassi. v. Commissioner Of Central Excise, Central Excise Commissionerate, Chandigarh-Ii
!""" #"" " " "
)% &
! "
# ! $%%
&
'& ()* & ()* &
&+ + , &
'& -
.
/ * 0)" + , + "
%
"- /0-1 !
1 " /0- 1 !
1 -"1"" "
$
123 . 4
!+ $/ *
.
1+-
.
.
&
%
-"1"" "
2!
-3(( * 0+ *
'
2 '62
*
2 '62
*
-
& 8 0+ 0)$%%
.
9- &
()* $* 8:66 '
+ $* 8:66; , <=>:=8 ===8 $%% , (9<=8.!" % 12 &
()* .
/ * 0) $%%
0 1
&+ ++
'
?0 1 ; '*
%% 1 2 ++
&
% 2
'*
2
+ & ()*
+1
/
*%
% / * + *+
''
* & /& "
==6'
+ ?"
==6;#
'
$ ==< $% == +/
*%
/ * 0+ & ()* &+ + *
* ' + ' + %%
<=>==: / +
/
==6+
+/
$+ *
* ==>=8= 0+
%
0+ 4 *
+ 2/ 88=88*
'
' '"898<99 +
2
@ /
0+
%
7 $%%
$ + 20+
% 2
/
=6==8
' ' "<>6
+ +
+
% 2 %+
0+
12
'
+
* %2 ' '"9:69A 12
-B*
-B +
*+ 12
*'
' *
*2 )*+ '
'* 2%
2 *
0+ %%
12+
12%
===8 0+ %% +1
12+
++ A 12
-B*
-B+
* +
* '
+ ' *
2
&+% >6 '& ()* 0 ''$*8:>9'
+ ?0 ''$*;
/
2
++
===8
1
+
+
2+
++ *
12
-B+
*
@ *%
0+ +*
' ?% ; ++ ?
2; +'
2+ +*
++ -B+
**
*%
%
C
++ -B+
-B*
* + *+
*'
+ '
2'
+ 1 *
$ +"
$
==6 ** *%
'
$
==6C ' +
+ -B+
-B*
+ *+ *
+ '
% '
+
A +()%
==6
C 1 ++
0 1 +*
/ 12+
++ -B+
*
'
&+% <
0 ''$* 2
*%
%
** +
++ 1
+ + / 1
0+ %%
/ /
12
-B+
* ++ % 12+ 1
0 '2+
*
'
+ %%
+ % *
%
4
+ * 5 "
16&7 1"2 5
=8 99(0D &&
) &,17 %$2 %5 ' 7 1"2 5
=8 9< (0 =8 D - 9 &,1'% %
%:
09 7
, =89 :.0"<- 4D-;&< 9 =0 97 &&
2 & 9 & 8&2 & 9
6258 92 >'2 '+ 55 &65. 9
5=8>8<-.06< &++ + &&
) &2! '7 ?&5
1'
6,@7
6- &09 =8=99(06>8.& 6
12
+
2 '
0+ %%
+ *
1
' ' * / *
-B +
++ ' *
2
% -B+
*
*'
*%
+
+ '*+
''
*
+ *+ ' + '*
+
% "
* "
A ()%
==6
'====:0 '2 +
%
+ 2* 2 5 657 - 9 1&09 ==8:(06 +
/ 12#
+ 0 1 +12
?% ;
?*
% % ** +
';'
'?*%
;
9E & ()*
8:66'
+ ?"
8:66; "
1
+
*
*%
% *%
0+ +
++ 1
9
+ '*
1
12+
+ @
+ * + 4 '
+
+ /
% * ''
-B*
*12
?*%
; < !
1 @
%% % )**
/
"
==6
?*%
; + *+ 3 ??%'
6
9&;
3 $
23 6
9&)
6 &+% > 5'4&+% >9&+% :=+
, <>=9
+
% +
' '
+
<>=6 ' + 7 .*+
()* 0 ''$*D
@ %
D 8'
& % %%&& & ' +
% * '
+ . D /
4 ' ) / '* '* / 1 % % '
'D /
A &9 +*.
5)% A )58 )% ))
' 9%&2 =9 &
%9 AB '8 '' %&9
(
)) %C
) '
6 '&7 %&D 7 + +
'F % G
A "
==6 '
3 ? '8 & .
)* %
+
+ +%
% *
2A
%
+ ' '
% * + 2
2 +
*
1 *
*
*
** **
++
% *
% %*A
'
'
* * 2
''
* '
2 % % +
'* '% *
)* %
+
+ +%
% *
2A
%
/ + *
% /
2 % / * ()%
830+
+
+ +%
% *
2A
%
+
% '
2% % +
$'
'&
%9 6
9& &9
5 8 )% )%'
6
9&E5 %5)5&9
5 )% A )58 )%D >
/
+ + + "
==6
F
'====: ()%
A
'
3 ? %
+ *+ ' + '* 1 +
*+
&
20 # 1&0# 0+
*+ *
20 100
*
''* 2+ 1
2
''
' * '
%% *%
D;
:
/
++ ?*%
;
()%
9E
8:66 + *+ 3 $'
5''
&& )5 &&%
2 +*.
G%'
6
9&H8 & +.
8%5
&2 8%5
A2 ' 2 B '8 2 ''&2
& '' %&&9) ' 9%
6 ' %&&
6 )
9& ) =
6= A%5 6
A&=& %) 58 )% ))
' 9%&C +=.
8'
&2 &' '& 9 %%&& & ) 5 ) & 9 8%5
&2 8%5
A2 ' 2 B '8 2 ''&2
& '' %&&9) ) & 9''
&C 9 +%. 9& 99 &26
6&& 9E 65= 96& &9
5)% A )58 )% ;
8= 0+ )%
1 @ 2
+ ?% ;
'
12+ 1 )%
+ *+
1
+ * '
=8::<
/
+ /
9E % +"
A
==6 88 +/
12
0+ % +/
++ + '
+ *+
'* 2%
'
&+% >6. 1C
>6: 0 ''$* 1
@ +
0+ % +
/
'
-B+
-B*
* + *+
*'
+ '
0+ + 1
+%
+ -B+
-B*
'
&+%
'
&+% < 0 ''$* + *+
* "
$
==6+
*
*%
'
*
'
,
1 *
% ** *%
0 +
+
+/ / 2
- 9 1&09 H& * . % +
+1
12+
&0#1
*+
.14 +% + *+ 12 '
% * A12
*%
0+ + / + ?% ;
)%
?*
% % ** ; + *+
+ +
"
9 ' "
8:66 A %
+
+ *+'
&+% *
1 *
% % *
3
**
8 % 12+ +1
++ 4
%
?&5 1'
6,@7
- &09 H&* . %12C
G1
. %
& +
* 1
+
* +*
/* +1
12+
.*+
+ '1 *
'*+
2'
% 2 + *+
1
2 0+
+ + *
*
++
*%
+
++
% ++ *+
2 *+
+ *+'
0+
G1
. %
& +
% 212
/
++
+ *+ % *
%
2
'
1
1 2 *+
+ 1 '
+
''
* 2+1
% @ %
%% %%
'
+ % /
8 0+ C
G1
$% )& +' + %%
? ;
==6 ++
+
* @ '1 *
'*+
2+
%
% * 2 + B
&
+ 2+
+ + *+
''
+
1 @ %% +%% + *+*
*
''
+ *+ @ %
% % + ** 2
/
/ * % * ' *+
12
+
*%
H
%%
1 * *
*
*
++
@
2%% *1
* + * -B*
-B+
*+/
* + *++1
'' ) ++ ' *
0+ +%
+ * +
++ ' *
+A +%
?% ;+1
'
+ *
2* / *
+
2+
/
?&5 1'
6,@7
6- &09 H&* . % + *
)
2 %
/
12C & 'I * 5 "
16&H& * . %
&
% 2 + *+
1
'*
)%
% + % % +% *+ %
@ %
'
''
%%
7
+1
* + *+ @ '*
.%
*+
*0+
/
*
2@ *
1 / / .
*+
*+ 2 2% % 0+
' ++
+ *
* +
++ * + *+ A
%
2
+ *+ *'
2*
21 ?*%
;1
?
% ;+
%%
2+
%
2$**
2+
+
'
+ 2'
+ * 1 '.
**
$ A
==6.
/
12 C +& '&++ + -;&< 9 =0 9H& * . %12C +& '- 4$+
1 - 9 &, 1'% %
%:
09 H&* . % 12C +& '
&&
) &,17 %$2 %5 ' 7 1"2 5
H&* . % 86 * -B+
* @ %
' + '
+ *+
2 %% +
A
2 % *
&
% 2
'*
2 + 2
%
2
*%
+ *+
+ '
+ *+
2+
%
''
% *
+ *
++
@
*0+ 2
+
'
"
$
==61 + 2*
2'
"
$ "
==6 * % ** *%
+ '
89 $%'
+
-B+
-B*
* *'
'
'
+
% G
A
==6 + *+2+ %
+ *+ ' + '*
+
2
+ + )%
/ 1
+ %%
/ '
====: ()%
A$% +
+ %
2
+ *+ ' + '*
*
1
*
*+
&
0 # 1&0# 0+
*+ *
20 100
*
''* 2+ 1
2
' * '
%% ' *%
0+
12
++
()%
A
* ' *
2 +
% * /
1
* '+ *
'
+
%
+
2 ' +
12 1
++
()%
' "
A
* ' * 2
% * /
%% *1
*
'
$ ==< $% == %
====: +
+ +% *
%
5 "
16&H&* . % +
C +& '
/ ++
====:
A "
==6*
' * 2 %
- 9 &,1'% %
%:
09 H&* . % -;&< 9 =0 9H& * . % +
/
%
2%
2(/
%
' *
+ 12+
====:+1
1
+ *
+
' * % * /
C
*
++ ()%
+ *+ ) %
====: + *+
' *%
+ *+ ' + '* ' +
*
% +
H
*
* @
2* ++
1 * + $ *++ *
2+
++ -B*
-B+
+ *+ % %
*'
'
'* 2%
2 % 1 *
*
** '
'
+
$
==6
8< / 1 *
+
++
4 '
'
/
% * ''
-B+
*12
*%
*
@
'+
2 2% 2
'* A
-B*
-B+
*0+ @
12 + '/
+
&
@ 2+
% 12+ 0+
8 $
*
%% *
' 2 % ' + " .
+-"1"" ".
!
!
+ %
,
+ 1
,