Supreme Court · 2005 INSC 220 · Decided 21 April 2005
Dharampal Satyapal v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2005 INSC 220 · [2005] 3 S.C.R. 746
- Case number
- CIVIL APPEAL No. 1506/2000
- Decided
- 21 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944; Ss. JJ(A), ll(AB), ll(AC), 173Q/ Central Excise Rules, 1944; R. 9(2)/ Excise Tariff Act, 1985, Tariff Headings 2404.49 C and 2404.40/Notification No.121194: Levy of excise duty-Kimam manufactured by assessee in its unregistered/ unlicensed factories-Assessee claiming the held the product as distinct, identifiable and marketable and levied excise duty by invoking extended period of limitation D as assessee failed to obtain registration and MODVAT credit inadmissible­ Affirmed by Tribunal by remanding the matter to Revenue for re-examination of the
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