Supreme Court · 2005 INSC 465 · Decided 3 October 2005
Commissioner of Central Excise, New Delhi v. M/S. Hari Chand Shri Gopal ETC.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 465 · [2005] SUPP. 3 S.C.R. 931
- Case number
- CIVIL APPEAL No. 1878/2004
- Decided
- 3 October 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
Headnote
B Central Excise Rules, 1944-Chapter X-Jnput relief-Provided under Exemption Notification on condition of compliance of procedure under Chapter X-Entitlement of relief even on non-compliance of Chapter X-Different views C of Tribunal on the point-Held: Matter needs reconsideration-Hence referred before this Court was whether an assessee was entitled to benefit of input relief under exemption Notification in which compliance of Chapter X procedure under Central Excise Rules, D 1944 was incorporated as a condition for obtaining exemption. In Thermax Private ltd. v. Collector of
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