Supreme Court · 1988 INSC 199 · Decided 2 August 1988
Collector of Central Excise, Madras v. Indian Oxygen LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 199 · [1988] SUPP. 1 S.C.R. 761
- Case number
- CIVIL APPEAL No. 2349/1988
- Decided
- 2 August 1988
- Bench
- SABYASACHI MUKHERJI, L.M. SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISJ;:, MADRAS v. INDIAN OXYOEN LTD. AUGUST 2, 1988 [SAB:YASACHI MUKHARJI AND L.M. SHARMA, JJ.) Central Excises And Salt Act, 1944: Section 4( 1)( a) and 35L(b )­ Manufacturer of dissolved acetylene gas and compressed oxygen gas= For purposes of supply-Rental Charged for of dissolv!'d acetylene gas and compressed oxygen gas. They were supplying these gase~ iy cylinders at their factory gate. For t.aklng delivery some consumers/ customers used to bring their own cylinders and take the delivery. Others, used to have the delivery in the cylinders supplied by
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