Supreme Court · 2002 INSC 499 · Decided 28 November 2002
Commissioner of Central Excise, Shillong v. North-Eastern Tobacco CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 499 · [2002] SUPP. 4 S.C.R. 373
- Case number
- CIVIL APPEAL No. 200/2002
- Decided
- 28 November 2002
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944: Exemption Notification dated 08.07.99, clause 3 sub-clause (a)-Claim for exemption from payment of duty-Entitlement of-Held: If the industrial C unit established answers the description of 'new industrial unit' within the meaning of sub-clause 3 of the of duty under the Notification-On facts there is no material to establish that unit of company at one place closed was shifted to new location and also that the sa1ne machinery, accessories or components D used by the company in its unit at one place have been shifted for its unit at another
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)