Supreme Court · 1999 INSC 439 · Decided 23 September 1999
Collector of Central Excise, Baroda v. M/S. Cotspun LTD.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 439 · [1999] SUPP. 3 S.C.R. 184
- Case number
- CIVIL APPEAL No. 3304/1988
- Decided
- 23 September 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, S.S.M. QUADRI, D.P. MOHAPATRA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Excise Laws : C Central Excise Rules, 1944 : Rules JO and 173~Excise duty-Levy of-Classification of goods-­ Classification list approved by Central Excise authorities-Subsequent reclas­ sification-Demand for differential duty retrospectively-Validity of-Held, levy of duty on the basis of not short levy and D differential duty cannot be recovered-Levy of duty on the basis of approved classification list is co"ect levy until show cause notice is issued questioning the co"ectness of approval-Only when the co"ectness of the approval is challenged, the approved
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