Supreme Court · 2013 INSC 490 · Decided 23 July 2013
Commissioner of Central Excise, Madurai v. Ayyappan Textiles LTD.
- Court
- Supreme Court of India
- Citation
- 2013 INSC 490 · [2013] 7 S.C.R. 771
- Case number
- CIVIL APPEAL No. 6766/2003
- Decided
- 23 July 2013
- Bench
- S. J. MUKHOPADHAYA, JASTI CHELAMESWAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 114, 111
Headnote
Central Excise Tariff Act, 1985: A B c Heading 52. 03 - Cotton yam of various counts - Demand raised against assessee for manufacturing cotton of higher counts than the declared ones - Held: If on inspection of a manufacturing premises on a particular day it is detected that specification are being manufactured, 0 the department is entitled in law to presume that (until the manufacturer proves the contra) goods of the same specification are continued to be manufactured - However, in the instant case, no samples were drawn for Revenue to draw an initial
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