Supreme Court · 2007 INSC 813 · Decided 6 August 2007
Jay Mahakali Rolling Mills v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 813 · [2007] 8 S.C.R. 855
- Case number
- CIVIL APPEAL No. 5109/2002
- Decided
- 6 August 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
ROLLING MILLS A v. UNION OF INDIA AND ORS. AUGUST 6, 2007 [DR.ARIJITPASAYAT ANDLOKESHWARSINGHPANTA,JJ.] B Central Excise-Circular issued with regard to amendment relatable to Central Excise Notification whereby bars and rods made from ship breaking scrap were exempted from excise duty-Word 'retrospective '-Meaning of Interpretation of Statutes-Retroactive statute-Held: Means a statute, which creates a new obligation on transactions or considerations or destroys D or impairs vested rights. Circular dated 31-3-1987 was issued with regard to amendment relatable to Central Excise
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