Supreme Court · 2008 INSC 319 · Decided 7 March 2008
Commissioner of Central Excise, Jaipur v. Dugar Tetenal India Limited
- Court
- Supreme Court of India
- Citation
- 2008 INSC 319 · [2008] 4 S.C.R. 481
- Case number
- CIVIL APPEAL No. 4055/2002
- Decided
- 7 March 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(1)
Headnote
' ~ Central Excise Act, 1944: s.11A(1) - Notification No. 175186-CE dated 1.3.1986 - Exemption under- Entitlement for, when brand name of foreign c collaborator used by assessee on its product - Held: Not entitled. ss.11A(1) and 4(4)(d)(ii) - Demand - Limitation - Suppression - Brand name of D foreign collaborator used by assessee on its product for availing benefit of exemption under Notification No. 175186- CE -Assessing Officer imposed duty and penalty- Challenge to -Assessee's plea that selling price of goods was cum-duty price and they were entitled to deduct
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