Supreme Court · 2002 INSC 398 · Decided 18 September 2002
Collector of Central Excise, Ahmedabad v. L.T.E.C. (P) LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 2002 INSC 398 · [2002] SUPP. 2 S.C.R. 492
- Case number
- CIVIL APPEAL No. 736/1995
- Decided
- 18 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Central Excise Act
Headnote
OF CENTRAL EXCISE, AHMEDABAD v. l.T.E.C .(P) LTD., BOMBAY SEPTEMBER 18, 2002 B [SYED SHAH MOHAMMED QUADRI ANDS. N. VARIAVA, JJ.) Central Excise Act, 1944/Central Excise Rules, 1944: Ss. 4(4) (c) and 1I-Air.9(2)- 'Related person' -Ingredients of-Assessee C selling projectors and other goods to of exemption Notification No. 71178 dated 1.3.1978-Revenue issuing notice to assessee on 13.4.1982 demanding excise duty along with penalty, on D higher value fetched directly or indirectly by it from independent buyers for the period 11.4.1978 to 19.9.1979 on the ground that company '/' was a
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