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2020 ] COMMR. OF C. EX. & SERVICE TAX, JAMMU & KASHMIR v. GRAVITA METALS 173

Asian Colour Coated Ispat Ltd. v. Commissioner —
2015 (317) E.L.T. 538 (Tribunal) — Referred ............................................................................... [Para 10]
Bharat Industries v. Commissioner — 2008 (227) E.L.T. 281 (Tribunal) — Referred ...................... [Para 11]
Brakes India Ltd. v. Superintendent — 1998 (101) E.L.T. 241 (S.C.) — Relied on ................. [Paras 8, 9, 16]
Chloride Metals, Pune — Referred ........................................................................................................... [Para 6]
Collector v. Technoweld Industries — 2003 (155) E.L.T. 209 (S.C.) — Distinguished ...... [Paras 12, 15.2]
Commissioner v. Ajinkya Enterprises — 2013 (294) E.L.T. 203 (Bom.) — Relied on .............. [Paras 10, 22]
Commissioner v. Kayes Agro Industries — 2001 (132) E.L.T. 701 (Tribunal) — Referred ............ [Para 12]
Commissioner v. Mahavir Aluminium Ltd. — 2007 (212) E.L.T. 3 (S.C.) — Relied on ............ [Paras 8, 18]
Commissioner v. Osnar Chemical Pvt. Ltd. — 2012 (276) E.L.T. 162 (S.C.) — Referred ................ [Para 12]
Commissioner v. S.R. Tissues Pvt. Ltd. — 2005 (186) E.L.T. 385 (S.C.) — Referred ............. [Paras 12, 15.2]
Commissioner v. Tudor (I) Ltd. — 2006 (197) E.L.T. 53 (Tribunal) — Referred ................................ [Para 8]
Dabur India Ltd. v. Commissioner — 2004 (174) E.L.T. 261 (Tribunal) — Referred ...................... [Para 12]
Damodar J. Malpani v. Collector — 2002 (146) E.L.T. 483 (S.C.) — Relied on ........................... [Paras 6, 19]
Exide Industries Ltd. v. Commissioner —
2016 (333) E.L.T. 101 (Tribunal) — Referred ............................................................................... [Para 10]
Exide Industries Ltd. v. Commissioner — 2003 (154) E.L.T. 110 (Tribunal)
— Referred ..................................................................................................... [Paras 6, 7, 12, 15.1, 15.2, 16]
Formica India Division v. Collector — 1995 (77) E.L.T. 511 (S.C.) — Referred................................ [Para 11]
Gujarat Steel Tubes Ltd. v. State of Kerala — 1989 (42) E.L.T. 513 (S.C.)
— Distinguished ................................................................................................................ [Paras 12, 15.2]
Hans Steel Rolling Mills v. Commissioner — 2011 (265) E.L.T. 321 (S.C.) — Referred .................... [Para 9]
Hindalco Industries Ltd. v. Commissioner —
2014 (308) E.L.T. 472 (Tribunal-LB) — Referred ......................................................................... [Para 11]
Hindalco Industries Ltd. v. Union of India — 2015 (315) E.L.T. 10 (Bom.) — Referred ................. [Para 11]
Hindustan Cables Ltd. v. Collector — 1985 (22) E.L.T. 180 (Tribunal) — Relied on .. [Paras 12, 15.1, 15.2]
Jindal Stainless Steelway Ltd. v. Commissioner —
2014 (310) E.L.T. 194 (Tribunal) — Referred ...................................................................... [Paras 8, 15.3]
Kores India Ltd. v. Commissioner — 2004 (174) E.L.T. 7 (S.C.) — Referred ...................................... [Para 8]
Mamta Surgical Cotton Industries v. Assistant Commissioner —
2014-VIL-10-SC — Referred ................................................................................................. [Paras 8, 9, 17]
Mineral Oil Corporation v. Collector — 1999 (114) E.L.T. 166 (Tribunal) — Referred ................... [Para 12]
Moon Chemicals v. Commissioner — 2007 (215) E.L.T. 434 (Tribunal) — Relied on ............. [Paras 11, 23]
National Tar Products v. Commissioner — 2001 (135) E.L.T. 1388 (Tribunal) — Referred ........... [Para 12]
Premji Haridas and Co. v. Municipal Corporation of Greater Bombay —
1997 (89) E.L.T. 658 (Bom.) — Distinguished ............................................................... [Paras 12, 15.2]
R.C. Tobacco Pvt. Ltd. v. Union of India — 2005 (188) E.L.T. 129 (S.C.) — Relied on ...................... [Para 9]
Servo-Med Industries Pvt. Ltd. v. Commissioner — 2015 (319) E.L.T. 578 (S.C.)
— Relied on ................................................................................................................................ [Paras 9, 18]
Shree Bhagwati Steel Rolling Mills v. Commissioner —
2015 (326) E.L.T. 209 (S.C.) — Referred ......................................................................................... [Para 9]
Shyam Oil Cake Ltd. v. Collector — 2004 (174) E.L.T. 145 (S.C.) — Relied on ........... [Paras 9, 12, 15.2, 18]
Sterlite Opticals Technologies Ltd. v. Commissioner —
2012 (282) E.L.T. 392 (Tribunal) — Referred ............................................................................... [Para 10]
T.T. Recycling Management India Pvt. Ltd. — 2016 (340) E.L.T. 422 (A.A.R.) — Relied on ... [Paras 8, 18]
Tecumseh Products India Ltd. v. Commissioner — 2004 (167) E.L.T. 498 (S.C.) — Referred ......... [Para 8]
Tungabhadra Industries Ltd. v. Commercial Tax Officer — 1961 (2) SCR 14 — Referred ............ [Para 12]
Union of India v. Delhi Cloth and General Mills Co. Ltd. —
1977 (1) E.L.T. (J 199) (S.C.) — Relied on .......................................................................... [Paras 15.2, 17]
Union of India v. Parle Products Pvt. Ltd. — 1994 (74) E.L.T. 492 (S.C.)
— Distinguished ................................................................................................................ [Paras 12, 15.2]
Unipatch Rubber Ltd. v. Commissioner — 2011 (272) E.L.T. 340 (S.C.) — Relied on .............. [Paras 6, 19]

EXCISE LAW TIMES  1st April 2020  335