Supreme Court · 2004 INSC 350 · Decided 5 May 2004
Commissioner of Customs and Central Excise and ORS. v. M/S. Charminar Nonwovens LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 350 · [2004] SUPP. 2 S.C.R. 222
- Case number
- CIVIL APPEAL No. 6559/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
OF CUSTOMS AND CENTRAL EXCISE AND ORS. v MIS. CHARMINAR NONWOVENS LTD. B MAY 5, 2004 [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excises and Salt Act, 1944-Classification of commodity-­ Levy of duty-Issue olshow cause notice to assessee regarding classification C of goods by the had become final-On appeal, Held : High Court erred in inte1fering in such matters at the stage of issue of show cause notice-Such matter to be D decided on facts arising in each case view offi1rther investigation leading to discovery of new fact or chanf.e in law, matter to be examined-Hence,
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