Supreme Court · 1999 INSC 183 · Decided 13 April 1999
Belapur Sugar and Allied Industries LTD. v. Collector of Central Excise, Aurangabad
- Court
- Supreme Court of India
- Citation
- 1999 INSC 183 · [1999] 2 S.C.R. 635
- Case number
- CIVIL APPEAL No. 122/1986
- Decided
- 13 April 1999
- Bench
- AJAY PRAKASH MISRA, R.P. SETHI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules 1944 : Rule 8(1) and 9A Excise duty-Notification No. 132of1982 dated 21.4.1982-Amendment of-Subsequent notification No. 193 of 1982 dated 11.6.1982-Effect of C Amendment-Applicability of Notifications-Sugar-Rebate in excise duty­ Question whether the excess production of May, 1982 but before the date of issue of Amending Notification No. 193 was entitled to duty reduction in terms of Notification 132 as substituted by Notification 193-Held-Appellant is entitled for the rebate under the substituted Notification No. 193182 dated D I 1th .June, 1982 even for a period
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