Supreme Court · 2008 INSC 792 · Decided 9 July 2008
Godrej Industries LTD v. D.G. Ahire Assistant Collector of Central Excise & Another
- Court
- Supreme Court of India
- Citation
- 2008 INSC 792 · [2008] 10 S.C.R. 570
- Case number
- CIVIL APPEAL No. 228/2003
- Decided
- 9 July 2008
- Bench
- ALTAMAS KABIR, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
570 '1- A GODREJ INDUSTRIES LTD. v. D.G. AHIRE ASSISTANT COLLECTOR OF CENTRAL EXCISE & ANOTHER (Civil Appeal No. 228 of 2003) B JULY 9, 2008 ,._ [ALTAMAS KABIR AND V.S. SIRPURKAR, JJ] Central Excises and Salt Act, 1944: c First Schedule - Tariff Items 14F and 68 - "Liquid hair was duly approved by Revenue - During relevant D period the demand made by Revenue according to Tariff Item t-14F was erroneous - Judgment of High Court upholding the demand is set aside. The appellant-assessee was served with three no- E tices dated 2.8.1982, 27 .12.1982 and 17 .2.1983
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