Supreme Court · 2007 INSC 1005 · Decided 5 October 2007

Cce, Lucknow v. M/S. Wimco LTD.

Court
Supreme Court of India
Citation
2007 INSC 1005 · [2007] 10 S.C.R. 560
Case number
CIVIL APPEAL No. 4567/2002
Decided
5 October 2007
Bench
ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Central Excise Act

Headnote

v. MIS. WIMCO LTD. OCTOBER 5, 2007 B [DR ARIJIT PASAYAT AND LOKESHW AR SING HP ANTA,JJ.] Central Excise Tariff Act, 1985; Sub-heading 4702.90/Central Excise Act, 1944; S.l lAB!Central Excise Rules; rr.52-A and 173-Band C Exemption Notification No.89195 dated 18.5.1995: of Excise duty-Show Cause Notice-Revenue confirmed demand of certain amount of the duty and also imposed penalty­ ., Appeal against the order of Revenue allowed by the Tribunal holding that charging of excise duty on such waste/scrap/parings tan/amounts to charging of duty on the same

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