Supreme Court · 2019 INSC 407 · Decided 27 March 2019
Bajaj Auto Limited v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 407 · [2019] 5 S.C.R. 139
- Case number
- CIVIL APPEAL No. 3239/2019
- Decided
- 27 March 2019
- Bench
- L. NAGESWARA RAO, SANJAY KISHAN KAUL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944 - Central Excise Tariff Act, 1985 - National Calamity Contingent Duty (NCCD), Education Cess and the Secondary & Higher Education Cess - Liability of - Appellant- limited company was exempted from, inter alia, Central Excise Duty (CENVAT) under of the Act, 1985 - Appellant was not paying National Calamity Contingent Duty, Education Cess and Secondary & Higher Education Cess - Dispute arose pertaining to the liability of the appellant to pay three cesses referred - An audit objection report was prepared on account
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