Supreme Court · 1997 INSC 295 · Decided 20 March 1997
Collector of Central Excise, Madras v. M/S. Areson and Company
- Court
- Supreme Court of India
- Citation
- 1997 INSC 295 · [1997] 3 S.C.R. 111
- Case number
- CIVIL APPEAL No. 4171/1986
- Decided
- 20 March 1997
- Bench
- A.M. AHMADI, S.P. KURDUKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COLLECTOR OF CENTRAL EXCISE, MADRAS v. MIS. ARESON AND COMPANY MARCH 20, 1997 [AM. AHMADI, 01. AND S.P. KURDUKAR, J.) · Ce11tral Excises a11d Salt Act, 1944-S-5-A, Items 34(iii) and 40/Notifica- tio11 No. 71178-C.E. dt. 1.3.1978 as amended by Notificati01i No. 80/80 C.E. A B dt. exceed Rs. 20 lakhs duri11g the previous fi11ancial year as set out i11 the said paragraph-field: Both the goods bei11g 'specified goods', the assessee's case would be covered by paragraph 2(i }-Value of one of the items exceeding maximum limit of Rs. 15 lak/is as set out i11 para 2( 1 ), the
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