Supreme Court · 2014 INSC 601 · Decided 4 September 2014
Hindustan Coca Cola Beyerage (P) LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 601 · [2014] 7 S.C.R. 632
- Case number
- CIVIL APPEAL No. 3380/2010
- Decided
- 4 September 2014
- Bench
- DIPAK MISRA, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Central Excise Act Section 35
Headnote
Central Excise Act, 1944: s.35 - Demand - Stay of- Held: If an order of recovery is made by. Excise department then it C is not appropriate to allow assessee to enjoy the benefit of stay of recovery on the basis of a bank guarantee. Constitution of India, 1950: Article 226 - Writ - Held: The factual aspects cannot be adjudged D or adjudicated by High Court u!Article 226 of the Constitution. Pursuant to certain Notifications, few benefits were availed of by the assessee. The Finance Act, 2003 was brought into force and by virtue of Section 153 of the Act, certain
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