Supreme Court · 1971 INSC 30 · Decided 22 January 1971

B. Sanjana, Assist Ant Collector of Central Excise, Bombay & ORS. v. Elphinstone Spinning & Weaving Mills CO. Ltd,

Court: Supreme Court of India
Citation: 1971 INSC 30 · [1971] 3 S.C.R. 506
Case number: CIVIL APPEAL No. 1467/1967
Decided: 22 January 1971
Bench: J.M. SHELAT, C.A. VAIDYIALINGAM (2-judge bench)
Outcome: Dismissed
Case type: Civil

Headnote

SANJANA, ASSIST ANT COLLECTOR OF CENTRAL A EXCISE, BOMBAY & ORS. \', :ELPHINSTONE SPINNING & WEAVING MILLS CO. LTD, J miuary 22, 1971 (J.M. SHELAT AND C. A. VAID!AL!NGAM, JJ.J Centrul Excise Rules, 1944, rr. 9, IO und JOA-Scope of. ·'Lev)", 'Short .f,.evy' 'paid' in r. 10, respondents owned a .textile mill and factory. They manufactured grey cloth which was remoVed_ from the mill and kept_ in a go<lown anJ later removed to the factory for being processecj into leather cloth which was stored in another _godown .. in the factory, from where it was taken out as

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