Supreme Court · 1972 INSC 167 · Decided 9 August 1972
Assistant Collector of Central Excise, Calcutta Division v. National Tobacco CO. of India LTD.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 167 · [1973] 1 S.C.R. 822
- Case number
- CIVIL APPEAL No. 1101/1967
- Decided
- 9 August 1972
- Bench
- A.N. RAY, I.D. DUA, M. HAMEEDULLAH BEG (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules-Rule 10. and lOA, Whetlwr tlw impUlned notice fell under Rule 10 to be ineffective and barred by limitation. The respondent malllli'acturea ciprettea II( its factory 11p0o wbleh Excise Duty is levied by the Assistant Collector of Central Excise, Calcutta Division. The rates A.ct, 1951, and 1956 and the Additional Duty of Excise (Goods of Special Importe~ce) Act, 1957. The Company was required to furnish quarterly consolidated price lists and the. particulars Of cigarettes to be cleared were furnished by llhe Company as. required by Rule 9 of ~ Central Excise
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