Supreme Court · 2019 INSC 1246 · Decided 14 November 2019
Commissioner of Central Excise, Haldia v. M/S. Krishna Wax (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1246 · [2019] 14 S.C.R. 579
- Case number
- CIVIL APPEAL No. 8609/2019
- Decided
- 14 November 2019
- Bench
- UDAY UMESH LALIT, VINEET SARAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Central Excise Act Section 3, 4, 6, 11A, 35L
Headnote
Central Excise Act, 1944 - ss.3, 4, 6, 11A and 35L - Search conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Commissionerate on the basis that the Respondent manufactured Foots Oil, Pressed Wax etc. without observing and clearing excise duty - Writ petition filed by the Respondent inter alia objecting that the department had no authority to proceed in the matter as no manufacturing activity was undertaken - Direction to decide the preliminary objection first - Show Cause Notice issued by
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