Supreme Court · 2003 INSC 164 · Decided 11 March 2003
Commissioner of Central Excise v. M/S M.P.V. & ENGG. Industries
- Court
- Supreme Court of India
- Citation
- 2003 INSC 164 · [2003] 2 S.C.R. 924
- Case number
- CIVIL APPEAL No. 5831/1999
- Decided
- 11 March 2003
- Bench
- S.N. VARIAVA, B.P. SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE v. MIS M.P.V. & ENGG. IND!JST!U~S MARCH I I, 2003 B [S.N. VARIAVA AND B,P. SINGH, JJ.) Central Ewise Rules, 1944: Sub-rule I of Rule 8. Exemption Notification d(Jted March J,[98(i-8enefit pf exemption- C Registered Small Scale Industries-Effective dat(! of entitlement was regi~ter(!d as small scale industry, benefit of exemption accrues with effect from the qate on which application D for registratio11 was made before the competent authority-Since Tribunal did not record clear .finding as to whether second application for registration was in continuation
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