Supreme Court · 1989 INSC 378 · Decided 7 December 1989
Collector of Central Excise, Chandigarh v. Decent Dyeing CO.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 378 · [1989] SUPP. 2 S.C.R. 430
- Case number
- CIVIL APPEAL No. 2151/1986
- Decided
- 7 December 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, CHANDIGARH v. DECENT DYEING CO. DECEMBER 7, 1989 B [SABYASACHI MUKHARJI AND B.C. RAY, JJ.J Central Excises and Salt Act, 1944: Section 35L(b) and Rule 9(2)-Assessee-Dyeing acrylic yarn on 1ob charges-Levy of excise duty-Legality of. The Respondent Company was in the business on the presumption that base yarn had discharged duty liability before it was received for dyeing. A show casue notice under section 9(2) of the Central Excise D Rules, 1944 was issued by the Assistant Collector of Central Excise demanding an amount of Rs.4,300 as central excise duty
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)