Supreme Court · 1996 INSC 328 · Decided 28 February 1996
Collector of Central Excise, Hyderabad ETC. ETC. v. M/S. Vazir Sultan Tobacco CO. LTD., Hyderabad ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 328 · [1996] 2 S.C.R. 1194
- Case number
- CIVIL APPEAL No. 3199/1986
- Decided
- 28 February 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, G.T. NANAVATI (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Central Excise Act Section 3
Headnote
Finance Act, 197~Section 37-Central Excise Act-Section 3-Lery of special duty of excise w.e.fl.3.197~Whether goods manufactured prior to C 1.3.1978 but removed on or after 1.3.1978 are liable to special duty of ex­ cise-Held; Ncr-Taxable event is the manufacture or production of goods, of goods. The respondent company, engaged in the manufacture of cigarettes, challenged the levy of special excise duty on cigarettes removed between D 13.1978 and 12.3.1978, alleging that though cleared on or after 13.1978, they were manufactured prior to that date and in as much as the
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