ASHOK BHAN

Cadbury India Ltd. manufactured several intermediate milk products that were captively consumed in its own factories for making chocolate and were never sold. The assessee sought valuation under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, presenting a cost statement prepared by a chartered accountant. …

M/S Sonebhadra Fuels, which manufactures coal briquettes (coal tikli), sought exemption/rebate of sales tax on the basis that the briquettes were the same commodity as coal, which had already been taxed. The Assessing Authority, Appellate Authority and the Sales Tax Tribunal rejected the claim, holding the briquettes t…

The Commissioner of Central Excise issued a show‑cause notice on 18 January 1999 demanding differential excise duty and penalties from India Thermit Corporation Ltd. (ITCL) and its subsidiary Asiatic Thermics Ltd. (ATL) for alleged mis‑classification, suppression of facts and undervaluation of thermit portions and dry …

The workman, a senior dumper operator at West Bokaro Colliery of M/s TISCO Ltd., was charged with leaving work without permission and exhibiting indecent, riotous and disorderly behaviour after assaulting a security officer. A domestic inquiry found the charges proved beyond reasonable doubt and recommended dismissal, …

The respondent, Biecco Lawrie Ltd., imported 5,273.156 MT of Superior Kerosene Oil in May 1998, paid full duty and obtained clearance for home consumption under Section 46. Because the oil was highly combustible, it was stored in a private warehouse under Section 49 of the Customs Act. After the 1998‑99 budget raised t…