Supreme Court · 2004 INSC 457 · Decided 19 August 2004
Commissioner of Central Excise, Bombay v. M/S. Reliance Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 457 · [2004] SUPP. 3 S.C.R. 628
- Case number
- CIVIL APPEAL No. 3226/1998
- Decided
- 19 August 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944/Central Excise Rules. 1944; Rules 49, 173F and 173G(1) rlw. Rule 9(1) : Short payment of excise duty on Polyster Filament Yarn-Show cause notice-Demand confirmed by Revenue-Quashed by CEGAT-On appeal, Held :Tribunal failed to consider various aspects relating to evasion of characteristics merely because it breaks off before forming into a product of desired D weight/specification-It cannot be treated as waste as claimed by the assessee-No reasons for treating it so, explained by the assessee­ Tribunal to hear the matter afi"esh in accordance with
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)