Supreme Court · 2000 INSC 195 · Decided 5 April 2000
Commissioner of Central Excise and Customs v. M/S. Venus Castings (P) LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 195 · [2000] 2 S.C.R. 988
- Case number
- CIVIL APPEAL No. 4998/1999
- Decided
- 5 April 2000
- Bench
- S. RAJENDRA BABU, S.N. PHUKAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Central Excise Act Section 3A, 3A(4), 96Z
Headnote
Central Excise Act 1944-Section 3A( 4 ), Central Excise Rules-Rules 96W( 3) and 96ZP-Manufacturers having opted to pay excise duty under the provisions of Rule 96W(3) of the Central Excise Rules claimed benefit of abatement accruing under Section 3A(4) of the Act-Held: There are two alternative clash with each other-Under Section 3(4) of the Act, the annual production capacity is determined by the Commissioner of Central Excise in terms of the Rules and duty fvced accordingly-Under Rule 96ZO manufacturers are classified on the basis of furnace capacity and duty is relatable to
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