Supreme Court · 2019 INSC 478 · Decided 9 April 2019
Commissioner of Central Excise and Customs, Bangalore v. M/S JSW Steel LTD. (Formerly Known As Jindal Vijayanagar Steel LTD.)
- Court
- Supreme Court of India
- Citation
- 2019 INSC 478 · [2019] 6 S.C.R. 938
- Case number
- CIVIL APPEAL No. 531/2008
- Decided
- 9 April 2019
- Bench
- S.A. BOBDE, DEEPAK GUPTA, VINEET SARAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 11AB
Headnote
Central Excise Act, 1944 - ss.4 and 11AB - Respondent manufactured Pig Iron and HR Coil Sheets, falling under Chapter 72, 1985 Act - While selling the goods, invoices were raised plus 'Dharmada', a charitable donation from customers, which was credited to charity - Show cause notice issued by the Deputy Commissioner, Central Excise and Customs, Bellary calling upon the Respondent to show cause as to why penalty u/r.25, 2002 Rules and interest u/s.11AB,
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