IN THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE

(Department of Revenue--Revisionary Authority)

R.P. SHARMA, ADDITIONAL SECRETARY

In re : DSM Sinochem Pharmaceuticals India (P) Ltd.

F. Nos. 195/69/2014-RA & 195/264/2014-RA

Order Nos. 366-367/2017-CX

7 December, 2017

Cases Cited

Collector v. Raghuvar (India) Ltd. 2000 (118) E.L.T. 311 (S.C.)--Distinguished

Commissioner v. Essar Oil Ltd. 2011 (21) S.T.R. 465 (Guj.)--Distinguished

Dv. Commissioner v. Dorcas Market Makers (P) Ltd. 2015 (321) E.L.T. 45 (Mad.)--Distinguished

Everest Flavours Ltd. v. Union of India 2012 (282) E.L.T. 481 (Bom.)--Distinguished

Positive Packaging Industries Ltd. 2012 (282) E.L.T. 137 (G.O.I.)--Distinguished

Sclnket Industries Ltd. 2011 (268) E.L.T. 125 (G.O.I.)--Distinguished

Stiate of Punjab v. Bhag Singh 2004 (164) E.L.T. 137 (S.C.)--Distinguished

Stjate of Rajasthan v. Rajendra Prasad Jain--JT 2008 (3) SC 159--Distinguished

Tata Engineering and Locomotive Co. Ltd. v. Collector 2006 (203) E.L.T. 360 (S.C.)--Distinguished

Vinergy International (P) Ltd. 2012 (278) E.L.T. 407 (G.O.I.)--Distinguished

DEPARTMENTAL CLARIFICATION CITED

C.B.E. & C. Circular No. 294/10/97-CX, dt. 30-1-1997