Supreme Court · 2002 INSC 571 · Decided 20 December 2002
Collector of Central Excise, Chandigarh v. M/S Smithkline Beecham Consumer Health Care LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 571 · [2002] SUPP. 5 S.C.R. 633
- Case number
- CIVIL APPEAL No. 3387/1992
- Decided
- 20 December 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
EXCISE, CHANDIGARH A v. MIS• SMITH KLINE BEECHAM CONSUMER HEAL TH CARE LTD. AND ORS. DECEMBER 20, 2002 . [SYED SHAH MOHAMMED QUADRI AND ARIJIT PASAYAT, JJ.) B Central Excise Act, 1944-Section J IA.and 38A-Notification No.1021 C 79-Appendix, Para 3-Excise duty-Set off availed by assessee. J J A-Held, not applicable as there was no short levy and since scheme of the Notification operate in different field-However, case remanded back to Tribunal/or consideration of other questions raised D Words and Phrases: "Levy" and "'Assessment ".,-Meaning of In the
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)