Supreme Court · 2003 INSC 250 · Decided 22 April 2003
Commissioner of Central Excise, Chandigarh-Ii v. M/S Steel Strips LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 250 · [2003] 3 S.C.R. 852
- Case number
- CIVIL APPEAL No. 7165/2000
- Decided
- 22 April 2003
- Bench
- S.N. VARIAVA, B.P. SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Excise Laws: Central Excise and Salt Act, 1944-Section 11-B-Sub-heading C 7211.51 and 72 !l.52-Cold rolled strips and hot rolled strips-Claimant engaged in manufacturing cold rolled steel strips from hot rolled strips­ Claim for refund of excise duty--Tribunal allowing the claim-Department distinct excisable commodities and they had discharged the burden D establishing that new excisable commodity-cold rolled strips was the result of process of manufacture undertaken by claimant-.-Claimant denying the allegation-On appeals held-There are no clear material on records with regard
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