Supreme Court · 2010 INSC 822 · Decided 26 November 2010
Commissioner, Central Excise, Meerut v. M/S. Monsanto Manufacture PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 822 · [2010] 14 S.C.R. 403
- Case number
- CIVIL APPEAL No. 5216/2003
- Decided
- 26 November 2010
- Bench
- B. SUDERSHAN REDDY, S.S. NIJJAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
S.C.R. 403 COMMISSIONER, CENTRAL EXCISE, MEERUT A V. M/S. MONSANTO MANUFACTURE PVT. LTD. (Civil Appeal Nos. 5216-17 of 2003) NOVEMBER 26, 2010 [B. SUDERSHAN REDDY AND SURINDER SINGH NIJJAR, JJ.) B Central Excise Rules, 1944-r. 9(A) I Central Excise Act, c 1944 - s. 11 A - Manufacturer-assessee alleging suppression of material facts against the assessee and demanding additional duty with penalty and interest - Held: The assessee D had not suppressed material facts as the source agreement was within the knowledge of the Department -;- Assessee had not received any direct and
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)