Supreme Court · 2007 INSC 699 · Decided 15 June 2007
Commissioner of Central Excise, Bangalore v. M/S. Brinda Van Beverages (P) LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 699 · [2007] 7 S.C.R. 1033
- Case number
- CIVIL APPEAL No. 3417/2002
- Decided
- 15 June 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excises Act, 1944: Show cause notice-Allegations in, not specific-Moreover, noticee C not given proper opportunity to meet a/legations indicated in the notice­ Hence cannot be proceeded against. Central Excise Department initiated proceedings against respondent­ assessee relating No.175/86 and 1/93. Commissioner dropped the proceedings holding that respondents D were entitled to the benefits under the said exemption notifications. CEGA T upheld the order of Commissioner. Hence these appeals. Appellant contended that assessee availed the excise exemption fraudulently
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