Supreme Court · 1997 INSC 626 · Decided 28 August 1997
Collector of Central Excise v. Usha Martin Industries
- Court
- Supreme Court of India
- Citation
- 1997 INSC 626 · [1997] SUPP. 3 S.C.R. 601
- Case number
- CIVIL APPEAL No. 2390/1989
- Decided
- 28 August 1997
- Bench
- S.C. SEN, B.N. KIRPAL, K.T. THOMAS (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
EXCISE A v. USHA MARTIN INDUSTRIES AUGUST 28, 1997 [SUHAS C. SEN, B.N. KIRPAL AND K.T. THOMAS, JJ.) B Excise-Central Excises and Salt Act 194~S. 37-B-Exemption Notification dated 30.11.1963 as amended upto 7.4.1981-Assessee, a manufacturer of wire rods out of steel products including billets of raw materials, even when the materials were not exigible to duty. Issue of Circulars by Central Board of Excise and Customs-Circular D No. 125/36/95-CX dated 15.5.95-Binding effect of-Held, binding on Revenue even during the period prior to insertion of Section 37-B. Principles of
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)