Supreme Court · 1985 INSC 22 · Decided 12 February 1985
D.R. Kohli and ORS. v. Atul Products LTD.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 22 · [1985] 2 S.C.R. 832
- Case number
- CIVIL APPEAL No. 2377/1970
- Decided
- 12 February 1985
- Bench
- O. CHINNAPPA REDDY, E.S. VENKATARAMIAH, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Ctntral Ex1lse and Salt Act 19U, First Schtdul• lttm 84D and Jllnlstry of1'1nance Notification No. 180/61 dated Nov•mb•r 23, 1961. S1nthtti< or1anl1 d1estuffs and s1mbttlc or1anl1 derivati,.• ••d ln d1tlng proct1s-Extmption of dyes from •xclst duty if and excise duty had b .. n patd-Ben•fit of exemption whether can bt cla/,,,ed If the d1es wlren ••lilfactured wtr• not //obit for excise d•t1. Ctntra/ Excise Rules 19U, Rul• 10 and JOA; Rule 52 and 52A-Scope of and difference bttw .. n-Calculatlon of period of
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