Supreme Court · 2007 INSC 668 · Decided 29 May 2007
Commissioner of Central Excise,chandigarh v. M/S. Pepsi Foods LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 668 · [2007] 7 S.C.R. 821
- Case number
- CIVIL APPEAL No. 5118/2002
- Decided
- 29 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excises Act, 1944 -s. I I-A-Dispute as to assessee 's claim for sales tax exemption pending before High Court-Assessee re-assessed the clearance by including sales tax element originally excluded from price and c paid differential duty of Rs. 67 lakhs-lssuance of show cause notice after Rs. 95 /akhs in regard to Rs. 2 Crores collected towards sales tax-Extended period of limitation- Invocation of-Held: Invocable as no information was given regarding deposit and about the claim of exemption and calculation. D Respondent-assessee claimed sales tax exemption which was rejected.
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)