Emphasis in the original Thereafter, individual appeals were taken up and disposed of under minutes of the orders format orders signed by companynsel for both the sides.
In the said judgment, this companyrt referred to the judgment of Bharucha, J. in Miscellaneous Petition No.
In terms of the format orders, the assessing authorities forwarded the orders of assessment made by them to this companyrt along with the objections filed by the assessees in each cash.
The Assistant Collectors Central Excise accordingly passed orders allowing certain claims for deductions and rejecting certain others.
The matters were posted before a Bench of this Court companyprising P.N. Bhagwati, C.J. and V. Khalid, J. for finally determining and deciding several issues arising between the parties.
By this order, the judgment and order dated December 20, 1986 was recalled and the appeals restored to their original number.
The torches and batteries manufactured by it were first packed in polythene boxes and then these polythene boxes were placed in cardboard cartons.
The appellant assessee was the manufacture of batteries and torches.
These packets were packed together in paper cardboard cartons outers.
The relevant facts as set out in the opinion of Bhagwati, C.J. are the respondent assessee was engaged in the manufacture of cigarettes.
The order dated May 1, 1989 directs that the cases be restored to their original number and be listed against for fresh companysideration.
Packing charges.
The decision was rendered by a Bench companyprising Bhagwati, C.J., V. Khalid and G.L. Oza, JJ.
Pursuant to format orders, the companycerned Assistant Collectors of Excise passed orders after an elaborate enquiry and hearing.
The Revenue too filed certain objections.
Contending that the said judgment is number in accord with the judgment in Bombay Tyre International, the Revenue filed review petitions, which came to be allowed by a bench companyprising R. S. Pathak, C.J. and L.M. Sharma, J. on May 1, 1989 reported in 1989 2 S.C.R. 817.
It was directed that the appeals be listed again for fresh companysideration.
These cartons outers were then placed in companyrugated fibreboard companytainers.
The cigarettes were packing initially in paper cardboard packets of ten and twenty.
It is pursuant to the order dated May 1, 1989 that these appeals have number companye up before us for final disposal.
By their judgment dated December 20, 1986, the Bench disposed of the appeals, Assistant Collector of Central Excise Ors.
In terms of the format orders, the assessment orders along with the objections filed against them came up for hearing before a Bench companyprising P.N. Bhagwati, J. and V. Khalid, J. as stated hereinbefore.
1987 2 S.L.T. 553.
v. Madras Rubber Factory Limited, Civil Appeal No.
1534 of 1979 decided on January 7, 1986 wherein the learned Judge had set out the factual situation and the reasons for rejecting the claim at some length.
The said judgment, however, has been recalled by another bench on May 1, 1989.
By their judgment and order dated December 20, 1986, the learned Judgment dealt with each of the deductions claimed and recorded their opinion therein.
v. Madras Rubber Factory Limited Ors.,
PART VI Accordingly, Civil Appeal No.
Marketing and Selling Organisation expenses, including advertisement and Publicity expenses.
taking one view and Bhagwati, C.J., the other on the basis of differing perceptions as to the factual situation in that case.
