{"id":186468,"date":"2011-02-21T00:00:00","date_gmt":"2011-02-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011"},"modified":"2016-08-20T06:51:38","modified_gmt":"2016-08-20T01:21:38","slug":"ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","title":{"rendered":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011<\/div>\n
Author: . M Sharma<\/div>\n
Bench: Mukundakam Sharma, Anil R. Dave<\/div>\n
                                                      1\n\nITEM No.1-A              Court No.14         SECTION  III\n(for judgment)\n                \n              S U P R E M E   C O U R T   O F   I N D I A\n                          RECORD OF PROCEEDINGS\n\n              CIVIL APPEAL Nos. 3727-3728 OF 2005\n\n  \n\nM\/S.UTTAM INDUSTRIES                                   APPELLANT (s)\n\n                              VERSUS\n\n\n\nCOMMNR.OF \nCENTRAL \nEXCISE \nHARYANA \n\n\n\n\n\nRespondent (s)\n\n\n\nDate : 21\/02\/2011  These  appeals were called on for judgment \ntoday.\n    \n  \n  For Appellant (s)   Ms.Neeru Vaid, Adv.                   \n\n\n\n  For Respondent(s)  Mr.B.Krishna Prasad,Adv.   \n                     \n        Hon'ble   Dr.   Justice   Mukundakam   Sharma   pronounced   the \n\nJudgment     of   the   Bench   comprising   His   Lordship   and   Hon'ble   Mr. \n\n\n                                    2\n\nJustice Anil R. Dave. \n\n    Delay condoned.\n\n     The appeals  are  dismissed in terms of the signed reportable \n\njudgment which is placed on the file.\n\n  \n\n\n\n\n          (KUSUM SYAL)               (RENU DIWAN)\n            SR.P.A                    COURT MASTER\n\n(Signed \n\n\n\n\n\nReportable judgment is placed on the file.)\n\n\n                                        3\n\n                                                             REPORTABLE\n\n\n\n                   IN THE SUPREME COURT OF INDIA\n\n\n\n                    CIVIL APPELLATE JURISDICTION\n\n\n\n                 CIVIL APPEAL NOS.  3727-3728 OF 2005\n\n\n\n\n\nlM\/s. Uttam Industries                                .... Appellant\n\n\n\n\n\n  Versus\n\n\n\n\n\nCommnr. \n\nof   Central \n\nExcise, \n\nHaryana   \n\n      ...\n\n\n\n\n\nRespondent\n\n\n\n\n\n                               JUDGMENT\n<\/pre>\n
Dr. MUKUNDAKAM SHARMA, J.\n<\/p>\n
1       The  issue that falls for consideration in these  appeals is to the <\/p>\n
                                             4<\/span><\/p>\n
entitlement   or   otherwise   of   the   appellants   to   the   benefit   of <\/p>\n
Notification   No.   180\/88   CE   dated   13.05.1988   as   amended   by <\/p>\n
notification   No.   135\/94-CE   dated   27.10.1994   whereunder <\/p>\n
exemption   available   was   made   conditional   to   the   non-availment   of <\/p>\n
Modvat Credit of the duty paid on the inputs.\n<\/p>\n
2. In order to record a definite finding on the aforesaid issue it would <\/p>\n
be <\/p>\n
necessary <\/p>\n
to   set   out <\/p>\n
certain <\/p>\n
facts <\/p>\n
leading   to <\/p>\n
filing         of <\/p>\n
the <\/p>\n
present appeals.\n<\/p>\n
3.       The   appellants   are   engaged   in   the   manufacture   of   aluminum <\/p>\n
circles   and   utensils.     The   appellants   filed   classification   list   with <\/p>\n
effect   from   27.10.1994   whereby   the   appellants   claimed   benefit   of <\/p>\n
Notification   No.   1\/93   dated   28.02.1993   as   well   as   benefit   of <\/p>\n
Notification No. 135\/94-CE dated 27.10.1994.  A show cause notice <\/p>\n
                                              5<\/span><\/p>\n
was   issued   to   the   appellants   on   18.01.1995   contending   inter   alia <\/p>\n
that the benefit of Notification dated 27.10.1994 was not available to <\/p>\n
the appellants.  Subsequent to the same a demand of Rs. 5,18,652\/-\n<\/p>\n
was   confirmed   by   way   of   denial   of   the   aforesaid   benefits   of <\/p>\n
Notifications  vide order passed on 01.11.1995.\n<\/p>\n
4.     Being   aggrieved   by   the   aforesaid   order   passed   in   the   order-in-\n<\/p>\n
original <\/p>\n
dated <\/p>\n
01.11.1995, the appellants filed an appeal before the Commissioner <\/p>\n
Central   Excise   (Appeals)   contending   inter   alia   that   the   appellants <\/p>\n
fulfilled  conditions of both the Notifications, namely, the one issued <\/p>\n
on   13.05.1988   as   amended   by   notification   dated   27.10.1994   and <\/p>\n
also   of   the   Notification   dated   28.02.1993   and   since   both   the <\/p>\n
aforesaid   notifications   are   independent   it   cannot   be   said   that <\/p>\n
                                                6<\/span><\/p>\n
benefits   under   both   the   notifications   cannot   be   availed   by   the <\/p>\n
appellants   and   that   rather   one   can   avail   both   the   benefits <\/p>\n
simultaneously.\n<\/p>\n
5.   The   Commissioner   Central   Excise,   who   was   the   appellate <\/p>\n
authority   held   that   the   appellants   had   not   fulfilled   the   stipulated <\/p>\n
conditions  laid  down  in  Notification   dated   13.05.1988,   as amended <\/p>\n
as         the <\/p>\n
appellants availed Modvat Credit and therefore they are not entitled <\/p>\n
to   the   benefit   of   the   said   Notification.     It   was   also   held   by   the <\/p>\n
appellate authority that the appellants did not place any material on <\/p>\n
record to show that they had fulfilled  conditions of the Notifications <\/p>\n
for availing benefit of Modvat Credit.\n<\/p>\n
6.  Being aggrieved by the aforesaid order passed on 31.03.2003 the <\/p>\n
                                               7<\/span><\/p>\n
appellants   filed   an   appeal   before   the   Customs,   Excise   and   Service <\/p>\n
Tax Appellate Tribunal.   By Judgment  and Order  dated  10.03.2004 <\/p>\n
the   aforesaid   appeal   filed   by   the   appellants   was   also   dismissed <\/p>\n
holding   inter   alia   that   in   this   case   it   is   not   disputed   by   the <\/p>\n
appellants that they were availing the credit in respect of the inputs <\/p>\n
used in the manufacture of the aluminum circles and therefore they <\/p>\n
are          not <\/p>\n
entitled  to <\/p>\n
the <\/p>\n
benefit   of <\/p>\n
the <\/p>\n
Notification granting exemption. 7. Still aggrieved the appellants filed <\/p>\n
the   present   appeals   on   which   we   heard   learned   counsel   appearing <\/p>\n
for the parties, who had taken us through various orders passed by <\/p>\n
the different authorities and also through other connected records.\n<\/p>\n
8.   On   going   through   the   records   it   is   clearly   established   that   the <\/p>\n
appellants   are   availing   Modvat   Credit   in   respect   of   inputs   used   in <\/p>\n
                                             8<\/span><\/p>\n
the   manufacture   of   aluminum   circles.     The   order-in-original,   the <\/p>\n
orders passed by the appellate authority and as also by the Tribunal <\/p>\n
concurrently   held   that   admittedly   the   appellants   are   availing   such <\/p>\n
Modvat   Credit   in   respect   inputs   used   in   the   manufacture   of   the <\/p>\n
aluminum  circles.    Consequently,  the  appellants are  not entitled  to <\/p>\n
avail the benefit  of Notification granting exemption inasmuch as for <\/p>\n
availing <\/p>\n
such <\/p>\n
benefit <\/p>\n
under   the <\/p>\n
said <\/p>\n
notification the pre-condition is that the aluminum circles are to be <\/p>\n
cleared for intended use in the manufacture of utensils and no credit <\/p>\n
of duty paid on inputs has been taken in respect of the inputs used <\/p>\n
in the manufacture of the aluminum circles.  All the aforesaid three <\/p>\n
authorities   below   having   held   concurrently   in   the   same   manner   as <\/p>\n
stated   hereinabove.     Such   finding   has   become   final   and   it   is   not <\/p>\n
                                           9<\/span><\/p>\n
open to the appellants to challenge the same.  We also hold that the <\/p>\n
appellants failed to bring any evidence on record that the appellants <\/p>\n
were  not availing of Modvat Credit  on the same  goods in respect  of <\/p>\n
which   they   were   also   claiming   benefit   of   exemption   under <\/p>\n
Notification.\n<\/p>\n
9.   That being  the position we are  not inclined  to interfere  with the <\/p>\n
aforesaid <\/p>\n
finding   of <\/p>\n
fact <\/p>\n
recorded <\/p>\n
by            the <\/p>\n
Tribunal <\/p>\n
and   the <\/p>\n
authorities below on the aforesaid issue.\n<\/p>\n
10.  It is by now a settled law that the exemption notification has to <\/p>\n
be construed strictly and there has to be strict interpretation of the <\/p>\n
same by reading the same literally.  In this connection reference can <\/p>\n
be   made   to   the   decision   of   this   Court   in  Collector   of   Customs <\/p>\n
(Preventive),   Amritsar  vs.  Malwa   Industries   Limited<\/a>  reported   at <\/p>\n
                                               10<\/span><\/p>\n
(2009)  12   SCC  735  as   also  to  the  decision   in  Kartar   Rolling   Mills <\/p>\n
vs. Commissioner of Central Excise, New Delhi reported at (2006) <\/p>\n
4   SCC   772   wherein   also   it   was   held   by   this   Court   that   finding <\/p>\n
recorded  by the Tribunal and the two authorities below are findings <\/p>\n
of   fact   and   such   findings   in   absence   of   evidence   on   record   to   the <\/p>\n
contrary   is   not   subject   to   interference.     In   order   to   get   benefit   of <\/p>\n
such <\/p>\n
notification   granting   exemption   the   claimant   has   to   show   that   he <\/p>\n
satisfies   the   eligibility   criteria.     Since   the   Tribunal   and   the <\/p>\n
authorities below have categorically held that the appellant does not <\/p>\n
satisfy the eligibility  criteria on the basis of the evidence  on record, <\/p>\n
therefore,   we   hold   that   the   said   exemption   Notification   is   not <\/p>\n
applicable to the case of the appellants.\n<\/p>\n
                                            11<\/span><\/p>\n
11.  We do not find any merit in these appeals, therefore, we dismiss <\/p>\n
the same but leaving the parties to bear their own costs.\n<\/p>\n
                                                  ………………………………………J<\/p>\n
                                             [Dr. Mukundakam Sharma]<\/p>\n
                                                ………………………………………J<\/p>\n
[   Anil   R.\n<\/p>\n
Dave ]<\/p>\n
New <\/p>\n
Delhi,<\/p>\n
February <\/p>\n
21, 2011.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 Author: . M Sharma Bench: Mukundakam Sharma, Anil R. Dave 1 ITEM No.1-A Court No.14 SECTION III (for judgment) S U P R E M E C O U R T O F I N D I A RECORD […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-186468","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2011-02-20T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-08-20T01:21:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011\",\"datePublished\":\"2011-02-20T18:30:00+00:00\",\"dateModified\":\"2016-08-20T01:21:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\"},\"wordCount\":938,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\",\"name\":\"M\\\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2011-02-20T18:30:00+00:00\",\"dateModified\":\"2016-08-20T01:21:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","og_locale":"en_US","og_type":"article","og_title":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-02-20T18:30:00+00:00","article_modified_time":"2016-08-20T01:21:38+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011","datePublished":"2011-02-20T18:30:00+00:00","dateModified":"2016-08-20T01:21:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011"},"wordCount":938,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","url":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011","name":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-02-20T18:30:00+00:00","dateModified":"2016-08-20T01:21:38+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-uttam-industries-vs-commnr-of-central-excise-haryana-on-21-february-2011#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Uttam Industries vs Commnr.Of Central Excise Haryana on 21 February, 2011"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/186468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=186468"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/186468\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=186468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=186468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=186468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}